Christian and Tyler are married and file a joint return. They report taxable income of $130,000 in 2022. In addition, they report the following:

Excess Social Security withholding credit	$ 2,200
Estimate tax payments	4,000
Withholding	14,200

Required:

Compute the amount due or refund claimed when Christian and Tyler file their 2022 federal income tax return. Use Individual Tax Rate Schedules.

Individual Tax Rate Schedules below:

Married Filing Jointly and Surviving Spouse

If taxable income is	The tax is
Not over $20,550	10% of taxable income
Over $20,550 but not over $83,550	$2,055.00 + 12% of excess over $20,550
Over $83,550 but not over $178,150	$9,615.00 + 22% of excess over $83,550
Over $178,150 but not over $340,100	$30,427.00 + 24% of excess over $178,150
Over $340,100 but not over $431,900	$69,295.00 + 32% of excess over $340,100
Over $431,900 but not over $647,850	$98,671.00 + 35% of excess over $431,900
Over $647,850	$174,253.50 + 37% of excess over $647,850