Question is based on 2022 tax laws.

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Sandy and John Ferguson got married eight years ago and have a seven-year-old daughter, Samantha. In 2022 , Sandy worked as a computer technician at a local university earning a salary of $152,400, and John worked part time as a revenues of $4,400 and associated expenses of $950. The Fergusons received $880 in qualified dividends and a $220 well over the standard deduction amount last year. Use Exhibit 8-10, Tax Rate Schedule, Dividends and Capital Gains Tax Rates, 2022 AMT exemption for reference. The Fergusons reported making the following payments during the year: - State income taxes of $4,500. Federal tax withholding of $21,000. - Alimony payments to Sandy's former spouse of $10,200 (divorced 12/31/2014). - Child support payments for Sandy's child with her former spouse of \$4,140. - $12,240 of real property taxes. - John was reimbursed $620 for employee business expenses he incurred. He was required to provide documentation for her expenses to her employer. - \$3,600 to Kid Care day care center for Samantha's care while Sandy and John worked. - \$14,400 interest on their home mortgage (\$400,000 acquisition debt). - \$3,060 interest on a $40,800 home-equity loan. They used the loan to pay for a family vacation and new car. - \$15,200 cash charitable contributions to qualified charities. - Donation of used furniture to Goodwill. The furniture had a fair market value of $440 and cost $2,200. Comprehensive Problem 8-85 Part a (Algo) What is the Fergusons' 2022 federal income taxes payable or refund, including any self-employment tax and AMT, if applicable? Note: Round your intermediate computations to the nearest whole dollar amount. EXHIBIT 8-10 Child and Dependent Care Credit Percentage 2022 Tax Rate Schedules Tax Rates for Net Capital Gains and Qualified Dividends [ *This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital gains and qualified dividen included in taxable income last for this purpose). EXHIBIT 8-5 2022 AMT Exemptions Sandy and John Ferguson got married eight years ago and have a seven-year-old daughter, Samantha. In 2022 , Sandy worked as a computer technician at a local university earning a salary of $152,400, and John worked part time as a revenues of $4,400 and associated expenses of $950. The Fergusons received $880 in qualified dividends and a $220 well over the standard deduction amount last year. Use Exhibit 8-10, Tax Rate Schedule, Dividends and Capital Gains Tax Rates, 2022 AMT exemption for reference. The Fergusons reported making the following payments during the year: - State income taxes of $4,500. Federal tax withholding of $21,000. - Alimony payments to Sandy's former spouse of $10,200 (divorced 12/31/2014). - Child support payments for Sandy's child with her former spouse of \$4,140. - $12,240 of real property taxes. - John was reimbursed $620 for employee business expenses he incurred. He was required to provide documentation for her expenses to her employer. - \$3,600 to Kid Care day care center for Samantha's care while Sandy and John worked. - \$14,400 interest on their home mortgage (\$400,000 acquisition debt). - \$3,060 interest on a $40,800 home-equity loan. They used the loan to pay for a family vacation and new car. - \$15,200 cash charitable contributions to qualified charities. - Donation of used furniture to Goodwill. The furniture had a fair market value of $440 and cost $2,200. Comprehensive Problem 8-85 Part a (Algo) What is the Fergusons' 2022 federal income taxes payable or refund, including any self-employment tax and AMT, if applicable? Note: Round your intermediate computations to the nearest whole dollar amount. EXHIBIT 8-10 Child and Dependent Care Credit Percentage 2022 Tax Rate Schedules Tax Rates for Net Capital Gains and Qualified Dividends [ *This rate applies to the net capital gains and qualified dividends that fall within the range of taxable income specified in the table (net capital gains and qualified dividen included in taxable income last for this purpose). EXHIBIT 8-5 2022 AMT Exemptions