Calculate federal income tax due/refundable. Ignore self-employment taxes for this problem.

Johnelle and Latoya Henry are married and provide you the following information: . Johnelle received a Form W-2 from Toys Unlimited that contained the following information: . Wages $45,000 . Federal income tax withheld $5,500 . State income tax withheld $2,200 . Long-term Investments (Latoya's co-owned business) had business income of $85,000 and business expenses of $18,000 in 2021. Latoya is a 50% owner of this company. . The couple also received the following: . Lottery winnings - $5,000 . Gift from Latoya's father - $7,300 . Interest income from City of Golden bond - $550 . Interest income from Patagonia bond - $890 . Latoya made $2,000 of estimated federal tax payments to cover her expected tax liability. . Johnelle and Latoya incurred the following expenses for the year: . Unreimbursed hospital charges - $6,500 . Unreimbursed prescription drug charges - $1,750 . Unreimbrused physician charges - $2,200 . Unreimbursed prescription glasses - $150 . Laser hair treatment (so that Latoya will no longer need to shave her legs) - $2,000 . Interest payments on their primary residence (acquisition debt of $225,000) - $12,000 . Interest expense on car loan - $1,750 . Interest expense on Visa credit card - $500 . Real estate taxes on personal residence - $8,000 . Personal property tax on their cars (based on value) - $1,000 . Cash contribution to American Red Cross - $200 . Cash contribution to United Way - $150 . Cash contribution to St. Joseph's church - $8,000 . Food for the family of Hannah Barbara (who suffered a car accident last year) - $225 . Stock transfer to the University of South Carolina (originally purchased for $1,000 in January 2006) on July 1, 2021 - $750