Mickey, age 45, and Minnie Mouse, age 46, are married, cash basis taxpayers who plan to file a joint return. Mickey is a county employee, and Minnie is a self-employed accountant.

Minnie has the following income and expenses related to her accounting practice for 2021:

Revenue (cash receipts) 185,000

Expenses: Salaries 45,000

Office supplies 3,200

Postage 2,900

Depreciation on equipment 42,000

Telephone 800

Minnie used one room in their 10-room house as the office for her accounting practice (400 square feet out of a total square footage of 4,000). They paid the following expenses related to the house during 2021:

Utilities 4,500

Insurance 2,100

Property taxes 5,200

Repairs 3,500

Depreciation (office space only) 1,026

Mickey received a salary of $52,000 during 2021. Mickey had $3,750 of Federal income taxes and $2,000 of state income taxes withheld.

Mickey and Minnie made charitable contributions of $22,600.

They made estimated Federal income tax payments of $20,000.

Compute Mickey and Minnie’s Federal income tax payable or refund due for 2021.