Based on the following data, would Beth and Roger Simmons receive a refund or owe additional taxes.

Adjusted gross income$55,160

Itemized deductions$12,210

Credit for child and dependent care expenses$680

Federal income tax withheld$7,171

Amount for personal exemptions$12,150

Tax rate on taxable income15percent

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.)