Dr. Steve and Joyce are married and have total income of $197,000 and itemized deductions of $28,200, leaving estimated taxable income of $168,800. Assume that for 2022 the tax on $168,800 would be $35,403. They have withholding taxes of $30,000 during the year. In 2021, they paid a total of $42,000 in taxes for the year and had adjusted gross income of $185,000. For 2022, they would need to make