Rebecca and Joshua Wilcott, age $30$ and $28,$ respectively, are married and live together in the same house all year. They have one dependent child, age $4.$ They have AGI of $$136,000$ and itemized deductions of $$32,000.$ Rebecca's employer withheld federal income tax of $$10,000$ from her pay. Assuming no other amounts were withheld or prepaid, compute the Wilcott's tax due $($or refund$)$ for $2023.($hint: Refer to the Tax Formula$)$

$1,495$

$3,495$

None of the answers are correct.

$4\mathrm{.}441$