Mr. and Mrs. Brown report taxable income of $130,000 in 2018. In addition, they report the following.

Excess Social Security Withholding Credit $ ............................   2,200
Estimate tax payments ...............................................................   4,000
Withholding .................................................................................. 14,200

Compute the amount due or refund claimed when Mr. and Mrs. Brown file their 2018 federal income tax return.