Richard, age 75, and Elaine, age 70, Andrews are married with no dependents. You are engaged to prepare their 2021 tax return. They have done some of their own calculations and communicated to you that they had total gross income of $163,000. However, there were a few items they were unsure of. The $163,000 total includes an inheritance from Doug's mother of $23,000 and qualified dividends of $8,000. They also made estimated tax payments of $8,200. a Additionally, you have determined that they qualify for a refundable credit of $2,500 and have deductions for AGI of $13,000 and total itemized deductions of $27,000. Right before the deadline they remembered that they had several stock transactions not included in the above figures. Their long-term capital gains were $13,000 and long-term capital losses were $30,000. In the text box that follows, please include a full tax formula at the top and any supporting work afterwards so that I can award partial credit. The tax formula should be in proper form and calculate the federal income tax due/refundable when the 2021 return is filed