Mark and Maggie are married filing jointly and have four children (ages 12, 14, 16 and 18), all of whom qualify as their dependents. Mark and Maggies tax liability before any tax credits is $5,800. They had $2,000 withheld as federal withholdings. In addition to their other children, they adopted a 2-year old child with special needs this year. They spent $20,000 on the adoption expenses. What is their tax liability or refund?

Question 1 options:

	$6,200 refund
	$7,600 refund
	$18,780 refund
	$24,700 refund