Martin S. Albert is 39 years old and is married to Michele R. Albert. The Alberts live at 512 Ferry Rd, Newport News, VA 23601. They file a joint return and have two dependent children, Charlene, age 17, and Jordan, age 18.

Martin and Michele had the following transactions:

a. Martin received $120,000 in salary from Red Steel Corporation, where he is a construction engineer. Withholding for Federal income tax was $10,750. The amounts withheld for FICA taxes were as follows: $7,049 for Social Security and $1,740 for Medicare. Martin worked in Mexico from January 1, 2017, until February 15, 2018. His $120,000 salary for 2018 included $18,000 he earned for January and one-half of February while working in Mexico.

b. Martin and Michele received $400 interest on Montgomery County (Virginia) school bonds.

c. Martin received $2,500 interest from a Bahamian bank account.

d. Michele received 50 shares of Applegate Corporation common stock as a stock dividend. The shares had a fair market value of $2,500 at the time Michele received them and she did not have the option of receiving cash.

e. Martin and Michele received a $1,200 refund on their 2017 Virginia income taxes. Their itemized deductions for 2017 totaled $14,000.

f. Martin paid $6,000 alimony to his former wife Rose T. Morgan. The divorce was finalized in 2015.

g. Martin and Michele kept the receipts for their sales tax paid of $1,100.

h. Martin and Micheles itemized deductions were as follows: a. State income tax paid and withheld $5,100 b. Real estate taxes on their principal residence $3,700 c. Mortgage interest on their principal residence $2,500 d. Cash contributions to the church totaled $2,800

compute the albert's net tax payable or refund due