--> Jim and Pat are married, file jointly, and have one dependent (12-year-old qualifying child). Jim receives a $92,000 salary. Pat is self-employed. Her sole proprietorships revenues are $98,000, and its expenses are $48,000. Jim and Pat each make a $6,000 deductible contribution to a traditional IRA. Their itemized deductions are $26,000. Federal income taxes of $7,000 are withheld from Jims paychecks, and Pat makes $3,000 of estimated tax payments. Determine the additional tax due or re-fund when Jim and Pat file their 2020 income tax return. Ignore any self-employment tax.

--> Mike and Linda are a married couple who file jointly and have $100,000 of taxable income. They have three dependent children who are full-time students in 2020. Mike and Linda provided $8,000 of support for each child. Information for each child is as follows: Age Wages Interest income Karen 21 Susan 18 $3,000 $11,000 2,800 2,400 Amelie 16 $5,900 2,300 Compute each childs tax, assuming the interest income is taxable.