In 2019, John and Sandra Smith had taxable income of $78,950 and a tax liability of $9,086 before credits. They had $7,500 of federal withholding.

They had two children: Molly, 7 and John, Jr., 17, both of whom are qualified children. John and Sandra also support Ellen, Sandra's mother. Ellen lives in a nursing home, receives $12,000 of social security and $6,000 of municipal bond interest. John and Sandra provide 60% of Ellen's support.

Determine the amount John and Sandy owe (or the amount of refund) for their 2019 return.

	$1,414 refund
	$2,414 refund
	$2,914 refund
	$1,586 additional tax due
	Some other amount