Carl and Renee Simpson are 63 and 62 respectively. They file a joint return. They had income for 2018 as follows:

Pension from former employer (Carl)	$16,700
Pension from former employer (Renee)	$25,950
Interest income from savings account	$600
Interest income from city of Miami bonds	$3,200
Dividends from Apple stock held for over one year	$1,600
Annuity	$6,300
Social Security (Carl)	$18,672
Social Security (Renee)	$8,200
Wages (Carl)	$32,000
Wages (Renee)	$36,000

The cost of the annuity was $52,000 and they expect to receive a total of 10 years of payments of $525 a month. They have received 12 payments through 2018.

They had the following expenses as well:

State income taxes	$4,000
Income tax withheld	$20,000
Property taxes on home	$12,500
Mortgage interest	$25,000
Charitable contributions (cash)	$7,000
Sales tax paid	$912

Compute Carl and Renee's income tax payable (or refund due). Show all work.