During 2020, Roberto and Abby had the following transactions: Salary $110,000 Interest income on City of Denver bond 1,300 Life insurance proceeds paid on the death of 30,000 Roberto's uncle (He was the designated beneficiary under the policy.) Inheritance from Roberto's uncle 25,000 Capital losses 2,800 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 5,000 (acquisition indebtedness) of $300,000 Credit card interest Charitable contributions (made in cash to American 6,000 Cancer Society) Roberto and Abby's employers withheld $10,300 of federal income taxes from their paychecks during the year. Roberto and Abby have one qualifying child, and the child meets the eligibility requirements for the child tax credit of $2,000. Roberto and Abby file a joint tax return. Determine Roberto and Abby's tax refund or taxes due. 900