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.) Standard deduction Adjusted gross income $ 51,920 Credit for child and dependent care $ 440 expenses Federal income tax withheld Tax rate on taxable income $ 24,800 $ 6,750 15 percent The result is a of