Calculate tax due or refund for Sam and Samantha Smith:

The Smiths file married joint.

Salary Sam $100,000

Salary Samantha $120,000

Interest TD bank $10,000

Dividends $50,000

Long term capital gain $40,000

Unemployment $20,000

Qualified Sole Proprietorship income $80,000

Legal settlement for business Issue $50,000

Contribution to Health Savings Account $2,000

Self-employment tax paid $4,000

State Income Tax $30,000

Medical Expenses $40,000

Charitable Contributions $10,000

Mortgage Interest $50,000. The $3,000,000 mortgage was signed in 2010