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 $60,000. Mary's 2020 salary was $70,000. John made a $6,000 deductible IRA contribution for 2020. Mary made a $6,000 deductible IRA contribution for 2020. John and Mary's total itemized deductions for 2020 are $16,000. John and Mary have no education credits for 2020. John had $8,600 in federal income taxes withheld from his paychecks in 2020. Mary had $9,400 in federal income taxes withheld from her paychecks in 2020. John and Mary may claim a refund for 2020. $3,365 $2,739 $10,476 $0 $5,916