Question $1(12$ points$)$

Marc and Johanne are married with a $9-$year$-$old child, who lives with them, and they financially support. In $2023,$ Marc and Johanne realized the following items of income:

Marc$$s salary $$45,000$

Johanne$$s salary $$185,000$

Municipal bond interest income $$4,200$

In addition, Marc and Johanne incurred $$21,750$ of itemized deductions in $2023.$ Their employers withheld $$35,000$ in federal income taxes from their paychecks $($in aggregate$).$ Finally, Marc and Johanne$$s $9-$year$-$old child qualifies for the $$2,000$ child tax credit. Compute Marc and Johanne$$s tax due or $($refund$)$ for $2023.$ Show all your work.