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Olivia and James are married with two children. Their $2021$ tax information is as follows:

Wages: $$52,000$

Qualified Business Income from sole proprietorship: $$45,000$

Itemized deductions: $$18,000$

Allowable deduction for self$-$employment tax: $$3,450$ Olivia and James's AGI is $$\_\_\_\_$ and their taxable income is $$\_\_\_\_\_.$

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