Mr. and Mrs, Z, both in their tate 40s, fle a joint tax return for 2021. They have one qualifying relative dependent, an elderly aunt. Mrs. Z. recelved taxable royalty payments =$15,000 from copyriahts on. music she wrote. Mr. Z is an employee with wages =$100,000. Federal tax withholding from his paycheck =$16,000 Their Itemized deductions =$30,000. Any preferential tax rate =15%. Federal estimated income tax payments =$18,000 Mr. Z also runs a part-time business that he operates as a sole proprietor. This year's information is as follows: Revenue $90,000, Cost of Goods Sold, $16,000, Other Expenses =$4,500 (including $500 for client meals at restaurants and $100 parking fines). He made a contribution =$5.000 to a qualifying self-employed retirement plan. Mr. and Mrs. Z have some investments. This year they received $3,000 interest income from an investment in bonds issued by the state of Alabama. They also sold two stocks they had held for several years, one for a gain of $6,000 and one for a loss of $4,000, Calculate Mr. and Mrs. Z's adjusted gross income (AGI), taxable income, total tax llablity, and amount due or refund. Show your work