Claire earned a gross income of $65,745 last year. She made $1,344.50 in student loan interest deductions and $2,309.67 in IRA contributions. She also made $2,170.83 in non-reimbursed medical expenses, donated $432.16 to her favorite charity, and paid $861.23 toward her mortgage interest. Claire claims a standard deduction of $11,400 for herself and her non-working spouse. If their exemption is $7,300, what is their taxable income?

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