Anne and Joseph are married and live together, they have a 5-year old child who is a dependent. Joseph earned $80,000 as a trucker and Anne is a stay-at-home mom that cares for their daughter. Joseph had $8,000 of his wages withheld for federal income taxes by his employer. They also had interest income from a savings account of $200 and Joseph made a $6,000 contribution to his traditional IRA. They take the standard deduction for those married filing jointly and they also qualify for the child tax credit of $2,000. For tax year 2020 calculate their: a) adjusted gross income, b) their taxable income, c) tax liability, and d) tax refund or tax owed.