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 $52,000, and Sandy worked part-time as a receptionist for a 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 nonqualified dividends. The Fergusons also received $1,000 in City of Philadelphia municipal bond interest income. Sandy received $25,000 in an inheritance from her Aunt Betty. Samantha took 1st place in a baking contest and received $500. The Fergusons always itemized their deductions and their itemized deductions were well over the standard deduction amount last year. The Fergusons had qualifying insurance for purposes of the Affordable Care Act (ACA). During 2019, the Ferguson's sold their ten-year old house and bought a new residence. The selling price of the residence was $300,000. It had an adjusted basis of $214,000. John was injured on the job in 2019 and received $2,000 in workmen's compensation. The Ferguson's 100 share of Microsoft stock for $5,000 in 2019 and the value of that stock had dropped to $4,000 by year-end. They sold 10 shares of Merck stock for $500 on 9/11/19 that were purchased on 1/11/19 for $650. The Fergusons reported making the following payments during the year Federal tax withholding of $4,000. Alimony payments to John's former wife $10,000 (Divorce was settled in 2005) Child support payments for John's child with his former wife $4,100 The Fergusons had $31,000 in itemized deductions. Required: What is the Ferguson's 2019 federal income taxes payable or refund, including any self-employment tax, if applicable