Saji and Henry Lozano are married for all of 2022 and have an AGI of $130,000, taxable income of $120,000 and calculated income tax liability of $50,000. Their income tax liability in 2021 was $40,000, and they made the minimum amount of withholding and estimated income tax payments to ensure that they will not be subject to any estimated tax penalties. In addition, they had $5,700 withheld from their wages for their portion of Social Security and Medicare taxes and provided you with the following information: They maintained a home for Sajis dependent 85 year old father. Henry spent $2,000 on qualified tuition pursuing his masters degree.

Required: What is the Lozanos net tax due(refunded) for 2022?