Based on the following data, will Ann Wilton receive a federal tax refund or owe additional taxes in $2019?($Input the amount as a positive value. Round your intermediate calculations and final answer to $2$ decimal places. Omit the $"$$$"$ sign in your response.$)$

Taxable Income Tax Rate

$0$$$47,63015\%$

$$47,630$$$95,25920\mathrm{.}5\%$

$$95,259$$$147,66726\%$

$$147,667$$$210,37129\%$

Net income$($line $23600)$ $ $51,790$

Deductions to determine net income $ $11,660$

Federal income tax withheld $ $7,144$

Total non$-$refundable tax credit amounts,

excluding medical expenses $ $12,189$

Medical expenses $ $3,100$