Required Information [The following information applies to the questions displayed below.] 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 $154,100, and John worked part time as a receptionist for a law firm earning a salary of $31,100. Sandy also does some Web design work on the side and reported revenues of $6,100 and associated expenses of $1,800. The Fergusons recelved $1,220 in qualified dividends and a $305 refund of their state income taxes. The Fergusons always itemize their deductions, 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, 2022 AMT exemption for reference. The Fergusons reported making the following payments during the year: - State income taxes of $4,925. Federal tax withholding of $21,000. - Alimony payments to Sandy's former spouse of $11,050 (divorced 12/31/2014). - Child support payments for Sandy's child with her former spouse of $4,310. - $12,410 of real property taxes. - John was reimbursed $705 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. - $16,100 interest on their home mortgage (\$400,000 acquisition debt). - $3,315 interest on a $44,200 home-equity loan. They used the loan to pay for a family vacation and new car. - $16,050 cash charitable contributions to qualffied charities. - Donation of used furniture to Goodwill. The furniture had a fair market value of $610 and cost $3,050. a. What is the Fergusons' 2022 federal Income taxes payable or refund, including any self-employment tax and AMT, if applicable? Note: Round your Intermedlate computations to the nearest whole dollar amount. EXHIBIT 8-10 Child and Dependent Care Credit Percentage nverve. 2