Partnership Income. Howard Gartrnan is a 40% partner in the Horton 3c Gatttnan Partnership. During 2019, the partnership reported the total items below {100%} on its Form 1065: Ordinary income $1 80,000 Qualied dividends 10,000 Long-term capital loss {12,000} Long-term capital gain 23,000 Charitable contributions 4,000 Cash distributions to partners 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 Dawn's salary $40,000 Qualified dividends 3,000 Deductions Mortgage interest 12,000 Real estate taxes 5,800 Charitable contributions 3,000 Howard and Dawn have two children. During 2019, Dawn had 54,500 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 Dawn's Federal lCDmc tax liability for 2019 and whether they have a balance due or a tax refund. Ignore the child tax credits