Oscar and Mary Have No Dependents and File a Joint

Oscar and Mary have no dependents and file a joint income tax return for 2019. They have adjusted gross income (all wages) of $140,000 and itemized deductions of $30,000. What is the amount of taxable income that Oscar and Mary must report on their 2019 income tax return?

A) $116,000
B) $93,600
C) $102,000
D) $110,000
E) $140,000