Alfred E. Old and Beulah A. Crane, each age 42, married on September 7, 2013. Alfred and Beulah will file a joint return for 2015. Alfred's Social Security number is 111-11-1112. Beulah's Social Security number is 123-45-6789, and she adopted "Old" as her married name. They live at 211 Brickstone Drive, Atlanta, GA 30304. Alfred was divorced from Sarah Old in March 2013. Under the divorce agreement, Alfred is to pay Sarah $1,250 per month for the next 10 years or until Sarah's death, whichever occurs first. Alfred pays Sarah $15,000 in 2015. In addition, in January 2015, Alfred pays Sarah $50,000, which is designated as being for her share of marital property. Also, Alfred is responsible for all prior years' income taxes. Sarah's Social Security number is 123-45-6788. Alfred's salary for 2015 is $150,000, and his employer, Cherry, Inc. (Federal I.D. No. 98-7654321), provides him with group term life insurance equal to twice his annual salary. His employer withheld $24,900 for Federal income taxes and $8,000 for state income taxes. The proper amounts were withheld for FICA taxes. Beulah recently graduated from law school and is employed by Legal Aid Society Inc. (Federal I.D. No. 11-1111111), as a public defender. She receives a salary of $40,000 in 2015. Her employer withheld $7,500 for Federal income taxes and $2,400 for state income taxes. The proper amounts were withheld for FICA taxes. Beulah has $2,500 in qualifed dividends on Yellow Corporation stock she inherited. Alfred and Beulah receive a $1,900 refund on their 2014 Federal income tax return (total of $15,000). Alred and Beulah pay $4,500 interest and $1,450 property taxes on their personal residence in 2015. Their charitable contributions total $2,400 (all to their church). They paid sales taxes of $1,400 for which they maintain the receipts. Both spouses had health insurance for all months of 2015 and do not want to contribute to the Presidental Election Campaign. Compute the Olds' net tax payable (or refund due) for 2015.