Arthur and Cora are married and have 2 dependent children. They have a gross income of $94,860. Their allowable deductions for adjusted gross income total $5,280, and they have total allowable itemized deductions of $13,940. The standard deduction for 2016 is $12,600 and the personal exemption is $4,050.

Refer Tax Rate Schedules to answer the following questions.

Note: The child tax credit in 2016 is $1,000 per child.

a. Arthur and Cora's 2016 taxable income is $.

b. Arthur and Cora's 2016 income tax is $.

c. If Arthur has $3,000 and Cora has $3,300 withheld from their paychecks then they (refund or pay addtional taxes) of $.