Your firm has clients named Danny and Mary. They are married and have two dependent children. They also fully support Mary’s mother who lives with them and has no income. Their 2010 tax and other related information is as follows:· Total salaries – $110 000· Bank account interest income – $3 500· Municipal bond interest income – $1 500· Danny has parttime consultant income of $7200· Rent income – $7 000· Rent expenses – $9 000· Value of employer-provided medical insurance – $5 500· Value of premiums for $50 000 of group term life insurance provided by employer – $500· Share of partnership income – $30 000· Partnership distribution – $10 000· Dividend income from ABC stock – $2 000· Loan from Danny’s parents – $5 000· Gift from Danny’s parents – $15 000· Total itemized deductions – $16 000Determine Danny and Mary’s taxable income.