Jim and Judy File Taxes Jointly as a Married Couple

Jim and Judy file taxes jointly as a married couple. They have a combined adjusted gross income of $97,651. Their Schedule A itemized expenses are as follows: interest on home mortgage, $11,986; property taxes on home, $7,300; state income taxes, $3,880; and charitable contributions, $1,500. What is their taxable income, given the following standard deductions?
Standard deduction
Married/joint: $24,400
Single: $12,200
Head of household: $18,350
Married/separate: $12,200
Dependent: $1,000

A) $72,985
B) $73,251
C) $74,485
D) $74,971