Louis, age 45 and Lucy, age 40 live in Louisiana, are married, and file a joint return. Louis has a

salary of $450,000 and he had $90,000 withheld for his federal income tax in 2020. Lucy home

schools their three children Larry, age 5, Loni, age, 7, and Laura, age 9. Louis's employer pays

$18,000 each year to Blue Cross to provide Louis and his family with health insurance coverage. Lucy

received a $20,000 cash inheritance from her uncle in 2020. In 2020, they pay home mortgage interest

of $50,000 on their personal residence. The home, purchased in 2009, had a $1,000,000 mortgage

obtained in 2009. They paid $8,000 property tax on their personal residence. What is Louis and Lucy's

tax due or refund?