Blake and Valerie Meyer (both age 30) are married with one dependent child (age 5).

• Blake's gross salary from his corporate employer was $170,000, and his Section 401(k) contribution was $16,300. Blake's company withheld $40,000 of income taxes for him throughout the year.
• Valerie's salary from GuiTech, an S corporation, was $129,400. Valerie's company withheld $30,000 of income taxes for her throughout the year.
• Valerie owns 16 percent of GuiTech's outstanding stock. Her pro rata share of GuiTech's ordinary business income was $63,790, and she received a $17,000 cash distribution from GuiTech. The ordinary income from GuiTech is qualified business income.
• Blake received a $25,000 cash gift from his grandmother.
• Valerie won $16,400 in the Maryland state lottery.
• The Meyers received a distribution from their investment in Pawnee Mutual Fund that consisted of a $7,012 qualifying dividend and a $8,020 long-term capital gain.
• Blake paid $12,000 alimony to a former spouse under a divorce agreement executed in 2020.
• The Meyers paid $18,200 home mortgage interest on acquisition debt and $6,780 property tax on their personal residence.
• The Meyers paid $17,000 state income tax and $14,200 state and local sales tax.
• Valerie contributed $10,945 to their church.

Assume the taxable year is 2023 and that the Meyers filed for an extension. Based on the above information, compute the Meyers' 2023 federal income tax due/refund due on their joint return. Assume the return was filed on April 26, 2024. Include their penalty for late filing if applicable. You can use any software you prefer to fill out the forms. You may upload a scanned copy of handwritten forms if you prefer. All submissions should be in PDF format. All official forms can be found on the IRS website:

Complete Schedules 1, 2, A, B, D, and E. Complete Forms 8812, 8959, 8960, and 8995.