Mr. and Mrs. Brooks have two small children who live at home. The Brooks provide all the support for all their two small children, who have no income of their own.

The Brooks also provide 80% of the support for Mrs. Brooks sister Mary, who is blind and lives with them full time. Mary has the following sources of income:

• Social Security benefits $11,000
• Interest Income $1,800
• Part-time job $2,000

Mr. Brooks annual salary is $105,000 and his wifes annual salary is $233,000.

Mr. Brooks also provides services as a business consultant on his own. During 2017 he earned $30,000 from consulting services.

The Brooks have the following additional sources of income:

• $30,000 annual gift from Mr. Brooks mother.
• Interest income from savings accounts: $4,050
• Interest income from State of Alaska Highway Bonds: $3,800
• Dividend from Bingo Bingo Bingo company: $3,000

During the year, they had $132,000 withheld for federal income taxes. During 2017, the Brooks had $41,000 of itemized deductions. Compute their net tax due, including self-employment tax. Assume dividends are taxed at ordinary rates.

What is their federal tax refund?

Use the 2017 1040 form