Phil and Claire (both age 42; neither is blind) are married, file a joint tax return, and have two dependent children living with them, Haley and Alex. Haley, age 20, is currently a full-time student (junior) at Boise State University, and Alex, age 10, is an elementary school student. Phil works as an advertising manager for an Idaho grocery store chain while Claire runs a business from their home. Claires business consists of making soaps and candles for sale at theweekly Boise Farmers Market and craft shows held periodically at various locations in the Boise area. Claire spends considerable time and effort on her business and it has been consistently profitable over the years. Phil and Claire have a student loan to pay for Haleys college expenses (balance of $28,000). They have summarized their 2019 income and expenses below. Based on this summary, determine Phil and Claires AGI, taxable income, and taxes due or (refund) for 2019.

Income:	Amount
Phils salary	$ 110,000
Claires soap/candle sales	45,600
Interest from U.S. Treasury bonds	1,250
Expenditures:
Federal income tax withheld from Phils wages	15,300
State income tax withheld from Phils wages	6,450
Social Security tax withheld from Phils wages	6,820
Medicare tax withheld from Phils wages	1,595
Property taxes on residence	7,240
Automobile licenses (based on value)	150
State and local sales tax paid	985
Home mortgage interest (loan balance = $155,000)	10,150
Interest on MasterCard credit card (household items)	386
Medical expenses (unreimbursed)	15,190
Phils employee business expenses (unreimbursed)	2,900
Cost of Claires soap/candle supplies	11,300
Postage for mailing soaps/candles	445
Travel and lodging for craft shows	2,250
Out-of-town meals during craft shows	450
Interest expense on loan to pay Haleys school expenses	1,800
College tuition paid for Haley	8,400
College room and board paid for Haley	11,860
Child care expenses for Alex	5,850
Cash contributions to American Red Cross	4,300