Oscar and Mary Have No Dependents and File a Joint

Oscar and Mary have no dependents and file a joint income tax return for 2013.They have adjusted gross income of $145,000 and itemized deductions of $32,000.What is the amount of taxable income that Oscar and Mary must report on their 2013 income tax return?

A) $113,000
B) $109,200
C) $125,500
D) $129,300
E) $105,200