please explain

Problem 5: Determine net tax due(refunded) Sarah and John Conner are married with a taxable income of $200,000 in 2022. Their federal tax rate is 30% and they have one minor child who qualifies for the child tax credit of $2,000. In addition, they had $50,000 of federal taxes witheld from their wages. Required: Determine the Conner's net tax due(refunded) for 2022