Fred and Wilma Flintstone are in their 40s and file a joint return. They have no dependents. They live in a state with no state income tax. Assume 20% preferential rate. 2021 information is as follows: Fred is a dentist in a practice that operates as a partnership. His share of ordinary income for the year = $95,000 Assume no QBI deduction, self-employment tax = 12,000 and $8,000 contribution to a qualifying self-employed retirement plan. Wilma earned $190,000 gross wages as an employee. She paid $19,000 for her own qualifying fringe benefits (health insurance premiums and 401(k) contributions through her employer's plans). Withholding from her paycheck was $22,000 federal taxes. Wilma made a $4,000 contribution to a traditional IRA. Investment income: $7,000 interest from federal bonds, $25,000 from corporate bonds, $1,000 from state of Iowa bonds. They have an investment in a business that operates as an S Corporation. They are not involved in decision making related to the business. The K-1 shows a $(7,000) loss. Wilma received a $100,000 cash inheritance when her aunt died. They paid $35,000 interest expense on a mortgage of $473,000 on their personal residence. The mortgage was incurred to buy their home. They paid $12,000 in property taxes on the home. Wilma had extensive dental work during the year. The cost of $30,000 was only partially reimbursed by their insurance, so they had to pay $14,000. Other: Federal estimated payments = $25,000 Cash contributions to qualifying organizations = $29,000 IRS estimate of state and local sales tax = $8,000 Calculate their AGI, taxable income, total tax liability, and refund or amount due. Show your work!!!!