John and Sandy Ferguson got married eight years ago and have a seven-year-old daughter, Samantha. In 2019, John worked as a computer technician at a local university earning a salary of $152,000, and Sandy worked part-time as a receptionist for law firm earning a salary of $29,000. John also does some Web design work on the side and reported revenues of $4,000 and associated expenses of $750. The Fergusons received $800 in qualified dividends and a $200 refund of their state income taxes. The Fergusons always itemize their deductions and theiritemized deductions were well over the standard deduction amount last year. The Fergusons had qualifying insurance of are purposes of the Affordable Care Act (ACA).

The Fergusons reported making the following paymentsduringthe year:

• State income taxes of $4,400. Federal tax withholding of $21,000.
• Alimony payments to John's former wife of $10,000 (divorced in 2014).
• Child support payments for John's child with his former wife of $4,100.
• $12,200 of real property taxes.
• Sandy was reimbursed $600 for employee business expenses she incurred. She was required to provide documentation for her expenses to her employer.
• $3,600 to Kid Care day care center for Samantha's care while John and Sandy worked.
• $14,000 interest on their home mortgage ($400,000 acquisition debt).
• $3,000 interest on a $40,000 home-equity loan. They used the loan to pay for a familyvactionand new car.
• $15,000 cash charitablecontributionsto qualified charities.
• Donation of used furniture to Goodwill. The furniture had a fair market value of $400 and cost $2,000.

Required to use 2019 rules:

Whatisthe Fergusons' 2019 federal income taxes payable or refund, including any self-employment tax and AMT, if applicable? Complete pages 1 and 2, Schedule 1, Schedule 3, and Schedule 4 of Form 1040andForm 6251 for John and Sandy.