Kathy and John Brady got married ten years ago and have a seven-year-old daughter, Allison In 2023, Kathy worked as a computer technician at a local university earning a salary of $155,900, and John worked part time as a receptionist for a law firm earning a salary of $35,100. Kathy also does some Web design work on the side and reported revenues of $5,900 and associated expenses of $1,700. The Brady's received $1,180 in qualified dividends and a $295 refund of their state income taxes. The Bradys always itemize their deductions, and their itemized deductions were well over the standard deduction amount last year.

They reported making the following payments during the year:

• State income taxes of $4,875. Federal tax withholding of $21,000.
• $11,390 of real property taxes.
• John was reimbursed $695 for employee business expenses he incurred. He was required to provide documentation for her expenses to his employer.
• $3,600 to Kid Care day care center for Allisons care while both parents worked.
• $15,900 interest on their home mortgage ($400,000 acquisition debt).
• $3,285 interest on a $43,800 home-equity loan. They used the loan to pay for a family vacation and new car.
• $13,950 cash charitable contributions to qualified charities.
• Donation of used furniture to Goodwill. The furniture had a fair market value of $590 and cost $2,950.

What is the Brady's 2023 federal income taxes payable or refund, including any self-employment tax and AMT, if applicable?