Based on the following data, would Beth and Roger Simmons receive a refund or owe additional taxes? What is the amount? $($Do not round any intermediate calculations. Enter the amount as a positive value rounded to $2$ decimal places.$)$

Adjusted gross income

Credit for child and dependent care expenses

$$54,710$ Standard deduction

$$560$ Federal income tax withheld

Tax rate on taxable income

$$24,800$

$$6,960$

$15$ percent

Answer is complete but not entirely correct.

The result is a

refund

of

$$,2,557\mathrm{.}50$