8) Eliza and Ed Hamilton are married with a 2-year-old child, who lives with them and whom they support financially. In 2020, Ed and Eliza realized the following items of income and expense:

Item	Amount
Eds Salary	$ 38,000
Elizas Salary	70,000
Municipal bond interest income	400
Qualified business income	1,000
Alimony paid (pre-2019 divorce decree)	(7,000)
Real property tax (from AGI deduction)	(10,000)
Charitable contributions (from AGI)	(18,000)

The Hamiltons qualified for a $2,000 child tax credit and $2,900 in recovery rebate credit ($2,400 for themselves and $500 for their child). Assume the Hamiltons did not receive the recovery rebate in advance. Their employers withheld $5,800 in federal income taxes from their paychecks (in the aggregate). Finally, the 2020 standard deduction amount for MFJ taxpayers is $24,800. What is the couple's tax due or tax refund? (Use the tax rate schedules, not tax tables.)