John and Elton, ages $40$ and $42,$ are married, have no children, and live in L$.$ A$.$

John has a vacation cabin in Lake Isabella, and Elton still owns his father$$s house in Malibu.

John works for a music publisher and earned $$120,000$ wages for $2023,$ while Elton works for a

book publisher and earned $ $110,000$ in $2023.$ The couple$$s w$-2$s for $2023$ also included the

following information: federal income tax withholding, John $ $6,000,$ Elton $ $5,500,$ for state

income tax withholding, John, $$5,500,$ Elton, $ $4,500,$ for social security withholding, John,

$$7,440,$ Elton, $$6,820,$ and for medicare withholding, John, $ $1,740,$ Elton, $ $1,595.$

John received $ $3,570$ interest from a bank account during $2023.$

The pair owe mortgage debt on all three homes and all debt is secured by the houses, and all

mortgages were taken out prior to $2017.$ Their L$.$A$.$ home has an $$800,000$ purchase money

mortgage on it$,$ with a $7\%$ interest rate. The mortgage payments due to the bank for $2023$ and

paid in $2023$ for the house totaled principal payments of $ $9,000,$ and interest of $$56,200.$ The

L$.$A$.$ home is worth $$950,000,$ and it has an equity loan of $$100,000$ on it also, used to buy a car,

with a $7\%$ interest rate, with $ $7,200$ interest paid during $2023$ for $2023$ amounts due. The

vacation cabin, worth $$300,000$ has a $$200,000$ purchase money mortgage to buy the home,

with a $8\%$ interest rate, and has a $$15,600$ interest payment annually, which was paid by Elton

during $2023,$ for $2023.$ The Malibu home has a value of $ $600,000,$ and has a home equity loan

of $ $250,000,$ used to buy a yacht, with a $8\%$ interest rate, for which John paid interest during

$2023$ for $2023$ in the amount of $$19,900.$ The couple$$s real property taxes were all paid on $12-$

$10-2023,$ for the L$.$A$.$ home, $ $22,000,$ for the Malibu home, $ $11,000,$ and for the cabin, $ $9,600.$

The cabin was rented to a friend for thirty days in May $2023,$ for a total rent received by Elton

from the friend of $$15,000($the cabin annual utility and repair cost is $$9,770).$ John and Elton

used the cabin for about $30$ days also during $2023.$ The cabin was bought in $2016$ for $$275,000,$

and had been rented out before, but has only increased in relative value since its purchase.

John drives a Jaguar, and he paid the license in March of $2023($license of $ $2,700$ including tax

based on value of $ $1,050)$ for the Jaguar, and in April of $2023,$ Elton paid the license for the car

he drives, a Morris Gardens of $$1,630($including ad valorem amount of $ $1,090).$

John bought a piano in $2018,$ as a present for Elton, and paid a sales tax related to the purchase

of $$2,000,$ as the piano price was $$28,000.$ Elton decided he did not feel he needed the piano

anymore, so on $12-5-2023,$ he donated it to the Salvation Army which used the piano in a local

meeting hall for children to play and practice on$,$ the value of the piano when it was donated

was $ $32,400.$

Elton donated $($all required documentation, and substantiation requirements were met for both

donated items$)$ some Ford, Inc., stock $($bought on $12-14-2008$ for $$22,000$ and worth $$50,510$

when he donated it$)$ to the Salvation Army, on $12-15-2023.$

What are John and Elton$$s refund or amount due for $2023($including AGI and taxable income

for full credit$)?$