Based on the following data, would Beth and Roger Simmons receive a refund or owe additional taxes. Adjusted gross income Credit for child and dependent care expenses Nount for personal exemptions $ 52,700 $ 500 $12,150 Itemized deductions $ 12,660 Federal income tax withheld $ 6,855 Tax rate on taxable income 15 percent Would Beth and Roger Simmons receive a refund or owe additional taxes? What is the amount? (Do not round any intern calculations. Enter the amount as a positive value rounded to 2 decimal places.) The result is a of