Arthur and Cora are married and have 2 dependent children. They have a gross income of $96,740. Their allowable deductions for adjusted gross income total $4,220, and they have total allowable itemized deductions of $26,250. The standard deduction for 2019 is $24,400.

Refer to the Tax Rate Schedules to answer the following questions. Round intermediate computations and final answer to the nearest dollar.

Note: The child tax credit in 2019 is $2,000 per child.

a. Arthur and Cora's 2019 taxable income is $____________

b. Arthur and Cora's 2019 income tax is $__________

c. If Arthur has $2,800 and Cora has $1,200 withheld from their paychecks then they (refund or additonal taxes?) of $____________________