#9

Required Information [The following information applies to the questions displayed below] Sandy and John Ferguson got marrled elght years ago and have a seven-year-old daughter, Samantha. In 202Z, Sandy worked as a computer techniclan at a local university earning a salary of $154,400, and John worked part time as a receptionist for a law firm earning a salary of $31,400. Sandy also does some Web design work on the side and reported revenues of $6,400 and associated expenses of $1,950. The Fergusons received $1,280 in qualified dividends and a $320 refund of their state income taxes. The Fergusons always itemize their deductions, and their itemized deductions were well over the standard deduction amount last year. Use Exhibit 8-10. Tax Rate Scheule. Dividends and Capltal Galns Tax Rates, 2022 AMT exemption for reference. The Fergusons reported making the following payments during the year: - State Income taxes of $5,000. Federal tax withholding of $21,000 - Allmony payments to Sandy's former spouse of $11,200 (dlvorced 12/31/2014). - Child support payments for Sandy's child with her former spouse of $4,340. - $12,440 of real property taxes. - John was relmbursed $720 for employee business expenses he incurred. He was required to provide documentation for her expenses to her employer. - \$3,600 to Kid Care day care center for Samantha's care while Sandy and John worked. - \$16,400 interest on their home mortgage ( $400,000 acquisitlon debt). - $3,360 interest on a $44,800 home-equity loan. They used the loan to pay for a family vacation and new car. - $16,200 cash charitable contributions to qualified charitles. - Donation of used furniture to Goodwill. The furnlture had a falr market value of $640 and cost $3,200. a. What is the Fergusons' 2022 federal income taxes payable or refund, Including any self-employment tax and AMT, If applicable? Note: Round your Intermedlate computatlons to the nearest whole dollar amount