During 2021, John and Shelia had the following transactions: Salary $110,000 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 Capital losses 3,500 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 Automobile loan interest 800 Credit card interest 900 Charitable contributions (cash) 15,000 Unreimbursed business expenses (Shelia) 300 John and Shelias employers withheld $11,500 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 $3,000. John and Shelia file a joint tax return. Determine John and Shelias total itemized deductions. Determine John and Shelias tax refund or taxes due.