=+Howard and Dawn have two children. During 2020, Dawn had $4,500 in federal income taxes withheld from her salary, and Howard made four estimated tax payments of $2,500 each ($10,000 total). Compute Howard and Dawn’s Federal income tax liability for 2020, and determine whether they have a balance due or a tax refund.

Ignore the child tax credits, the self-employment taxes, and the qualified business income deduction.