I:2-29 Computation of Tax. The following information relates to two married couples:

Smiths Millers Salary (earned by one spouse) $30,000 $95,000 Taxable interest income 20 1,000 Deductible IRA contribution 0 6,000 Itemized deductions 900 26,400 Withholding 750 8,500 Compute the 2022 tax due or refund due for each couple. Assume that any restrictions on itemized deductions have been applied. Ignore credits.