Chris Joe, and his wife, Cindy Joe, are married. Both are under age 65, and neither is blind. They present the following:

Wages $ 82,000

Qualified dividends 825

Municipal bond interest received 1,838

Annuities received (in total) 48,000

Qualified moving expense 2,000

Tuition and fees 10,000

Pass-through partnership income/(loss) (2,480)

Mortgage interest expense 15,500

Property tax expense 2,470

Cash charitable contribution 1,100

Punitive damages 5,000

Workers compensation received 8,115

For the annuity, Cindy had originally invested $300,000 in 2015 and she is to receive 100 monthly payments of $4,000. Chris paid tuition and fees for himself for graduate studies during the year. Chris elects to claim an education credit for tuition and fees paid. Chris and Cindy have a home mortgage loan of $500,000 (secured by their home). Chriss employer withheld $8,200 from his paycheck. If they jointly file their 2017 tax return, what is their tax due or refund for 2017?