During 2020, Roberto and Abby had the following transactions: Salary Interest income on City of Denver bond Life insurance proceeds paid on the death of Roberto's uncle (He was the designated beneficiary under the policy.) Inheritance from Roberto's uncle $110,000 1,300 30,000 25,000 Capital losses 2,800 They also incurred the following expenses during the year: Medical expenses (before the AGI limitation) State and local income taxes State sales tax Real estate taxes Interest paid on qualified residence mortgage (acquisition indebtedness) of $300,000 Credit card interest Charitable contributions (made in cash to American Cancer Society) $13,000 5,200 2,300 7,000 5,000 900 6,000 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. B