Problem 5: Calculate net tax due Saji and Henry Lozano are married for all of 2023 and have an AGI of $375,000, taxable income of $250,000 and calculated income tax liability of $65,000. Their income tax liability in 2022 was $50,000, and they had the minimum amount of withholding and estimated income tax payments to ensure that they will not be subject to any estimated tax penalties and had $3,300 withheld from their wages for their portion of Social Security and Medicare taxes. In addition, they provided you with the following information: They maintained a home for Saji's dependent 67 year old father. They have one child, Joshua, who is 8 years old and meets the requirements of a qualifying child. During the year they spend $2,000 on a nanny to watch him while they are both at work. Required: What is the Lozano's net tax due(refunded) for 2023?