Buffy and Biff are veterinarians. They have two dependent children ages 9 and 10 and they pay $6300 for child care while they work. In 2015, they have net income from their practice of $164000. They each put $4000 into their traditional IRAs (these IRAs are their only retirement plans). Their itemized deductions are $26200. What is their net tax liability after all allowable credits if they file jointly?(Enter your final answer without using comma separator, e.g. 5225. Round your answer to 2 decimal places, e.g. 5275.50.)

Net tax liability

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