Maritza and Randy Rivas are married and living together in Florida, USA. Their income is as follows:

Maritzas Salary $34,039

Randys Salary $78,390

Interest Qualified Income $ 5,000

Dividend Qualified Income $ 10,000

AGI Deductions $ 5,000

Son Charlie 10 years

They do not have itemized deductions

Withheld Income Taxes - $ 5,390

Use the formula calculate the taxable income and the Rivass Responsibility Due or Return with the IRS.