Eric Amoth (Social Security Number 551-11-1111) is 50 years old and married to Mary Amoth, age 34,(Social Security Number 552-45-6789). Formerly, Mary was Erics secretary, but quit work to raise their children. They live at 1313 Mockingbird Lane, Mockingbird Heights, CA 92506. They file a joint return and have two dependent children, Anakin, age 13 and Rey, age 14. Anakins social security number is 551-45-6888 and Reys social security number is 552-45- 6777. Neither is interested in helping to fund the Presidential Election Campaign Fund. Eric and Mary come to you for help with the preparation of their 2022 tax return and have provided the details for the following transactions:

1. Mary received 50 shares of Applegate Corporation common stock as a stock dividends. The shares have a fair market value of $2,500 at the time Mary received them and she did not have the option of receiving cash. 2. The Amoths gave to the Goodwill items with a FMV of $650. They provided the receipt for the household goods donated on 7/15. The goodwill is the local one in Mockingbird Heights at 123 High Street. 3. The Amoths own their home. They provided to you a Form 1098 with the mortgage interest paid by them to Rocket Mortgage. The total interest was $14,000. Additionally, the property taxes were impounded by Rocket Mortgagee and were $4,500 for the year. 4. The Amoths made charitable contributions to recognized charities for which they have receipts in the amount of $15,800.

Compute the Amoths net federal tax payable (or refund due) for 2022. Please prepare the 1040 and applicable other forms that would be needed to file a tax return with the IRS in 2022.