Angel and Nara are married filing jointly with three children all under the age of 13. Angel is a stay-at-home dad while Nara is an engineer for a local consulting firm. Angel shops online to get the best prices on items to support the family and purchased $18,744 of items each above $1,000 and $487 of items each below $1,000 from out of state retailers. They live in a sales tax rate area of 7.75% and paid $2 of sales and use tax to other states. The couple prefers to apply 100% of any refund to next years tax liability. This years Form 540 had the following amounts Adjusted gross income $164,317 Total tax $ 10,113 Total payments $ 8,092 (for 2021 ) 1.What is the amount of use tax to be reported on Form 540, line 99