Mr. and Mrs. Daniels, age 67 and 52, file a joint tax return. They have itemized deductions of $25,000. They have the following information for 2019: Salaries 122,000 Interest income 6,000 Allowable adjustments 15,000 Capital gain eligible for 15% rate 3,000 Federal tax withholding from salaries 10,000 Compute their AGI, taxable income, tax liability, and federal tax refund or amount due.