Gary and W are married and file a joint tax return claiming their seven children, ages 6, 8, 10, 12, 14, 16 and 18, as dependents. They pay Susan Smith $18,000 per year to care for their children after school and provide some house cleaning (you can ignore household employment taxes). Information for 2016 includes the following:

AGI including Garys earned income of $158,000 and Wendys earned income of $42,000	$210,000
Federal income taxes (all paid in 2016)	28,000
State and local income taxes (all paid in 2016)	16,000
Real estate property taxes	5,600
Home mortgage interest	8,100
Charitable contributions	4,900

Starting with AGI, show each step of the tax formula and calculate taxable income, tax (before credits), child tax credit, child & dependent care credit, total tax credits, total tax (after credits), tax due (refund due).