FACTS: Our client John and Marsha Washington are married and have provided the

following information for the tax year $2023$:

Wages $475,000$

F Federal income Taxes Withheld $185,000$

Interest Income $20,000$

ABC Partnership $$ A specified Service Business

Qualified Business Income $295,000$

Interest income $10,000$

$199$A Data

W$-2$ Wages $130,000$

Unadjusted Basis of Depreciable Property $1,250,000$

Itemized Deductions

Property Taxes $75,000$

Home Mortgage Interest $15,000$

Charitable Deductions$25,000$

ISSUE: Will John and Marsha Washington owe taxes for $2023$ or get a refund and how much will it be$?$

I mainly need help with solving tax liability. Use medicare tax of $2\mathrm{.}9\%$ and net investment tax of $3\mathrm{.}8\%$ and $20\%$ rate for Income Tax