Emily and David Chen claim their three children, ages 5-10, as dependents. During 2014, Emily worked full time and earned $36,800. Her employer withheld nothing for federal income taxes. David attended college full-time for the entire year. Other than Emilys wages, the couples 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 child care expenses so that Emily could work and David could attend college. Compute the couples taxable income and taxes owed (to be refunded) on their 2009 joint tax return. The couple uses the standard deduction. They are both under age 65 and have no problems with their vision.