Partnership Income. Howard Gartman is a 40% partner in the Horton & Gartman Partnership. During 2020, the partnership reported the total items below (100%) on its Form 1065:

Ordinary income Qualified dividends Long-term capital loss Long-term capital gain

Charitable contributions Cash distributions to partners

$180,000 10,000

(12,000) 28,000 4,000

150,000

Howard and his wife Dawn, who file a joint return, also had the following income and deductions from sources not connected with the partnership: Income Dawns salary

Qualified dividends Deductions

Mortgage interest Real estate taxes

Charitable contributions

$40,000 3,000

12,000 5,800 3,000

Howard and Dawn have two children. During 2020, Dawn had $4,500 in federal income taxes withheld from her salary, and Howard made four estimated tax pay-ments of $2,500 each ($10,000 total). Compute Howard and Dawns Federal income tax liability for 2020, and determine whether they have a balance due or a tax refund. Ignore the child tax credits, the self-employment taxes, and the qualified business in-come deduction