Monty Burns and Eileen Smithers are married for all of 2021 and determine they have a tax liability of $40,000. The taxpayers had $20,000 in taxes withheld from their wages during the year, and paid any remaining amount due with their tax return. However, after filing and making the payment due with their tax return, they realized that their accountant did not take into account two pieces of information when filing the return. i) Their 15 year old son Ben when, who lived with them for the entire year and for whom they provided complete support, and ii) an estimated tax payment of $5,000 made by Monty during 2021. Required: What is the additional amount due or refunded after taking into account the two new pieces of information? Assume everything else is unchanged.