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William and Sarah are married with a young son. Their $2021$ tax information is as follows:

Wages: $$68,000$

Qualified Business Income from sole proprietorship: $$32,000$

Itemized deductions: $$12,000$

Allowable deduction for self$-$employment tax: $$2,400$ William and Sarah's AGI is $$\_\_\_\_$ and their taxable income is $$\_\_\_\_\_.$

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