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Jacob and Bo pay Evie ( Bo ' s mom who is not a dependent of theirs ) $ 5 , 0 0 0 per

  Jacob and Bo pay Evie (Bo\'s mom who is not a dependent of theirs) $5,000 per child to watch Goldie, Alex, and Connor throughout the year so they can both work. Alex and Connor are child models and file their own tax returns. Alex checks the box on the 1040 that says someone can claim her as a dependent, but Connor does not.In 2023, Jacob had a salary of $65,000 and Bo has a salary of $87,000. They had $3,532 and $4,754 withheld by their employers, respectively. The rest of their income came from interest, and nothing was withheld on any of their interest income.Jack, a full-time student, attends Slate Univ and is in his junior year. Cost of tuition is $3,100 and room and board is $2,800, and is paid by Jacob and Bo.Jacob and Bo also pay 65% of Jack\'s support. Jacob is also taking some classes towards his Masters degree. Jacob\'s total tuition is $11,000, but he received a scholarship of $4,000 and remainder was paid for by Jacob\'s rich uncle, Cesar.
Jacob and Bo\'s 2022 tax information is as follows: AGI - $153,453 Taxable Income - $125,422 Tax Liability - $19,090

1. What is their 2023 tax due (or refund) amount?
2. If they have a tax due amount, what amount of Estimated Payments should they have paid during 2023 to avoid underpayment penalties?

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