During 2019, John and Shelia had the following transactions:

Salary $180,000

Interest income on City of Denver bond 1,000

Life insurance proceeds paid on the death of Johns uncle (He was the designated beneficiary under the policy.) 30,000

Inheritance from Johns uncle 25,000

Contribution to Traditional IRA 3,000

Capital losses 2,600

They also incurred the following expenses during the year:

Medical expenses (before the AGI limitation) $13,000

State and local income taxes 5,200

State sales tax 2,300

Real estate taxes 7,000

Interest paid on qualified residence mortgage (acquisition indebtedness) of $300,000) 5,000

Credit card interest 900

Charitable contributions 3,000

John and Shelias employers withheld $21,300 of federal income taxes from their paychecks during the year. John and Shelia have one qualifying child, and the child meets the eligibility requirements for the child tax credit of $2,000. John and Shelia file a joint tax return. Determine John and Shelias tax refund or taxes due.