Saji and Henry Lozano are married for all of 2023 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 2022 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 Saji's dependent 85 year old father. They have one child, Joshua, who is 15 years old and meets the requirements of a qualifying child. During the year they spend $10,000 on a nanny to watch him while they are both at work. What is the Lozano's net tax due(refunded) for 2023