Mr. and Mrs. Messimer have adjusted gross income of $338,400 in 2015. Of that amount they have 16,200 of interest on bonds with no investment expenses.

They have 4 children. The younger two are 13 and 15 and live at home. The oldest is 21 and is a full-time student at Dartmouth. He also had a summer job during 2015 and earned $6,000. A scholarship pays for his tuition of $30,000 but the Messimers pay all of his other expenses. The second to the oldest graduated from high school and had no interest in college. She is 20 and is singing with a band in a neighboring city. The Messimers sent her $4,000 for help with expenses and estimate that she made $4,500 more that she used for her support. Their itemized deductions are $48,350 before any reduction.

What is the Messimers final tax that should be paid with their return for 2015?