1.Reggy and Dwight, ages 40 and 42, are married, have no children,and live in L. A.

Reg has a vacation cabin in Lake Isabella, and Dwight still owns his father's house in Malibu.Reg works for a music publisher and earned $ 100,000 wages for 2019, while Dwight works for a book publisher and earned $ 80,000 in 2019.The couple's w-2s for 2019 also included the following information: federal income taxwithholding, Reg $ 4,000, Dwight $ 3,000, for state income tax withholding, Reg, $ 1,400, Dwight, $ 900, for social security withholding, Reg, $6,200,Dwight, $ 4,960, and for medicare withholding, Reg, $ 1,450, Dwight, $ 1,160.

The pair owe mortgage debt on all three homes and all debtis secured by the houses, and all mortgages were taken out prior to 2017. The L.A. home has an $ 800,000 purchase money mortgage on it, with a 5% interest rate.The mortgage payments due to the bank for the house totaled principal payments of $ 7,000, and interest of $41,000.The L.A. home is worth $950,000, and it has an equity loan of $ 100,000 on it also, used to buy a car, with a 5% interest rate, with $ 5,000 interest paid during 2019 for 2019 amounts due.The vacation cabin, worth $300,000has a $200,000 purchase money mortgage to buy the home, with a 6% interest rate, and thus a $12,000 interest payment annually, which was paid by Dwight during 2019, for 2019.The Malibuhome has a value of $ 600,000, and has a home equity loan of $ 250,000, used to buy a yacht, with a 4% interest rate, for which Reg paid interest during 2019 for 2019 in the amount of $ 10,000. The couple's real property taxes were all paid on 12-10-2019, for the L.A. home, $ 19,000, for the Malibu home, $ 7,000, and for the cabin, $ 4,000.

The cabin was rented to a friend for ten days in May 2019, for a total rent received by Dwight from the friend of $ 16,000 (the cabin annual utility and repair cost is $ 4,500).

Reg drives a Jaguar, and he paidthe license in March of 2019 (license of $ 2,700 including tax based on value of $ 950) for the Jaguar, and in April of 2019, Dwight paid the license for the car he drives, a Morris Gardens of $1,630 (including ad valorem amount of $ 890).

Reg bought a piano as a present for Dwight, and paid a sales tax related to the purchase of $2,000, as the piano price was $ 28,000.Dwight decided he did not feel he needed the piano, so he donated it to the Salvation Army, which promptly sold it to a dealer for cash needed for the charitable purposes.The value of the piano when it was donated was $ 31,000.

Dwight donated (all required documentation, and substantiation requirements were met for both donated items) some Ford, Inc., stock (bought on 12-14-2006 for $32,000 and worth $27,000 when he donated it) to to the Salvation Army, on 12-15-2019.

What are Reg and Dwight's refund or amount due for 2019 (including AGI and taxable income for full credit)?