58. Martin S. Albert (Social Security number 111-11-1111) is 39 years old and is married to Michele R. Albert (Social Security number 123-45-6789). The Alberts live at 512 Ferry Road, Newport News, VA 23601. They file a joint return and have two dependent children, Charlene, age 17, and Jordan, age 18. Charlene's Social Security number is 123-45-6788, and Jordan's Social Security number is 123-45-6787. In 2021, Martin and Michele had the following transactions: a. Michele received $120,000 in salary from Red Steel Corporation, where she is a construction engineer. Withholding for Federal income tax was $10,750. The amounts withheld for FICA taxes were as follows: $7,049 ($113,700 X 6.2%) for Social Security and $1,740 ($120,000 X1.45%) for Medicare. Michele worked in Mexico from January 1, 2020, until February 15, 2021. Her $120,000 salary for 2021 includes $18,000 she earned for January and one-half of February 2021 while working in Mexico. b. Martin an Michele received $400 interest on Montgomery County (Virginia) school bonds. c. Martin received $2,300 interest from a Bahamian bank account. d. Michele received 50 shares of Applegate Corporation common stock as a stock dividend. The shares had a fair market value of $2,500 at the time Michele received them, and she did not have the option of receiving cash. e. Martin and Michele received a $1,200 refund on their 2020 Virginia income taxes. Their itemized deductions in 2020 totaled $34,000 and included state taxes of $7,400. f. Michele paid $6,600 alimony to her former husband, Benjamin P. Morgan (Social Security number 123-45-6786). The divorce was finalized in March 2016. g. Martin and Michele kept the receipts for their sales taxes paid of $1,100. h. Martin and Michele's itemized deductions were as follows: State income tax paid and withheld totaled $5,100. Real estate taxes on their principal residence were $3,700. Mortgage interest on their principal residence was $2,500. Part 1Tax Computation Compute the Alberts' net tax payable (or refund due) for 2021