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William and Sarah are married with four children, two of whom are in college. Their $2021$ tax information is as follows:

Wages: Sarah $($$$72,000),$ William $($$$38,000)$

Qualified Business Income $($sole proprietorship$)$: William: $($$$28,000)$

Itemized Deductions: $$32,000($include student loan interest$)$

Allowable deduction for self$-$employment tax: $$2,100$ William and Sarah's AGI is $$\_\_\_\_$ and their taxable income is $$\_\_\_\_\_.$

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