John and Mary Smith are married and file jointly. John and Mary do not have any children or other dependents. John's 2020 salary was $27,000. Mary's 2020 salary was $45,000. John made a $2,000 deductible IRA contribution for 2020. Mary did not make an IRA contribution for 2020. John and Mary's total itemized.deductions for 2020 are $14,000. John has a $1,000 American opportunity credit for 2020. John had $2.770 in federal income taxes withheld from his paychecks in 2020. Mary had $2.970 in federal income taxes withheld from her paychecks in 2020. John and Mary can claim a refund for 2020. $2.400 $1,711