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Problem 1: Candace and Marc are married and earned a joint income of $109,000 in 2020. They paid a total of $18,750 in 2020 for benefits, such as their health insurance coverage and retirement plan contributions. They paid $5,799 in state and local taxes, paid $4,116 in property taxes, paid $9,792 in mortgage interest, and donated $3,000 to charity in 2020. They have no other tax deductible expenses and no other special adjustments to their taxable income. Find their taxable income for 2020.
Note: The 2020 standard deduction for a married couple filing jointly is $24,800.
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