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Sandy and John Ferguson got married eight years ago and have a seven$-$year$-$old daughter, Samantha. In $2023,$ Sandy

worked as a computer technician at a local university earning a salary of $$152,400,$ and John worked part time as a

receptionist for a law firm, earning a salary of $$29,400.$ Sandy also does some Web design work on the side and reported

revenues of $$4,400$ and associated expenses of $$950.$ The Fergusons received $$880$ in qualified dividends and a $$220$

refund of their state income taxes. The Fergusons always itemize their deductions, get the full benefit of deducting the

entire amount of state income taxes paid, and their itemized deductions were well over the standard deduction amount

last year. Use Exhibit $8-10,$ Tax Rate Schedule, Dividends and Capital Gains Tax Rates, $2023$ 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 the expenses to his 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.$

a$.$ What is the Fergusons' $2023$ 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.