Emily and David Chen claim their three children, ages 5-10, as dependents. During 2015, Emily worked full-time and earned $39, 600. Emily's employer provides her with family health care coverage that complies with the ACA mandate. Her employer withheld nothing for federal income taxes. David attended college full-time for the entire year. Other than Emily's wages, the couple's only other source of earned income is $800 of taxable interest. (David received a tax-free scholarship that paid for his college tuition, book, and fees.) The Chens paid $2, 500 in qualified childcare expenses so that Emily could work and David could attend college. Compute the couples taxable income and taxes owed (to be refunded) on their 2015 joint tax return. The couple uses the standard deduction. They are both under age 65 and have no problems with their vision