Preston Creases, a dry cleaner, and his wife Natalie Attired file a joint tax return. The following items relate to $2023$:

$$ Wages $$95,300$

$$ Interest on savings account $$250$

$$ Collected $$8,200$ on unemployment

$$ Paid $$14,700$ real estate tax on personal residence

$$ Paid $$15,200$ in mortgage interest on home acquisition debt.

$$ Donated $$1,6500$ to qualified charities

$$ Paid $$2,875$ in medical expenses

$$ Donated $$350$ to favorite accounting professor in order to pass final exam

$$ Taxes paid from wages during year: $$8,000$ federal, $$3,000$ New York State.

Preston and Natalie are $40$ years old and enjoy good vision Calculate:

$$ Adjusted Gross Income

$$ Taxable income

$$ The $2023$ individual federal income tax liability.

$2023$ refund or balance due