Maria and Austin live in El Paso, Texas. Maria is a marketing director at a large manufacturing firm in the El Paso area, where she earns W$-2$ wages of approximately $$75,000.$ Austin is a CPA who owns his own firm and earned approximately $$100,000$ in the current tax year. Maria and Austin have a robust real estate portfolio that they manage in both El Paso and Dallas, TX for which they brought in $$50,000$ in profits during the current tax year. Both Maria and Austin paid Federal student loan interest: Maria paid $$7,500,$ while Austin paid $$8,000.$ Maria and Austin do not have enough qualifying expenses in order to itemize, so they are anticipating taking the standard deduction. In the current tax year, Austin bought a Tesla EV for $$45,000$ and is therefore eligible to take the $$7,500$ EV tax credit.

What is Maria and Austin's tax due or refund?