Christine and Dennis file a joint tax return. The following items relate to 2022:

Wages $88,500 Interest on savings account

$795 Collected $6,800 on unemployment

Paid $13,700 real estate tax on personal residence

paid $16,200 in mortgage interest on home acquisition debt

Donated $2,800 to qualified charities

Taxes paid from wages during year:

$8,100 federal, $3,200 New York State.

Both are 40 years old and enjoy good vision.

Calculate:

Adjusted gross income

Taxable income

The 2022 individual federal income tax liability 2022 refund or balance due.