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David married filing jointly, has adjusted gross income for 2 0 2 3 of $ 7 2 , 0 0 0 , income tax withheld

David married filing jointly, has adjusted gross income for 2023 of $72,000, income tax withheld of $9,500 And his Itemized deductions total $15,000.
Determine the amount of refund (reintegro) or owe (debe).
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