Mr. and Mrs. Morrison (filing jointly) have adjusted gross income of $342,450 in 202 Of that amount they have 16,200 (included in the AGI already) of interest on bonds with the only expenses being the investment interest described below. 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 2021 and earned $6,000. A scholarship pays for his tuition of $30,000 but the Morrisons 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 Morrisons sent her $4,000 for help with expenses and estimate that she made $6,500 more that she used for her support.

The Morrisons paid $23,250 in interest on their main home and 11,250 in interest on a second mortgage on their main home which they used to purchase a luxury cruise in 2021 (loan amount is not over 750,000). They paid 8,520 in property taxes and 16,108 in state income taxes. Their charitable cash contributions were $5,698 and the interest paid on their brokerage account (investments) was $3,298.

The Morrisons had $52,500 withheld for federal taxes from their paychecks during 2021.

What is the Morrisons final amount that should be paid or refunded with their return for 2021?