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 $153,800, and John worked part time as a receptionist for a law firm earning a salary of $30,800. Sandy also does some Web design work on the side and reported revenues of $5,800 and associated expenses of $1,650. The Fergusons received $1,160 in qualified dividends and a $290 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 $4,850. Federal tax withholding of $21,000.

Alimony payments to Sandy's former spouse of $10,900 (divorced 12/31/2014).

Child support payments for Sandy's child with her former spouse of $4,280.

$12,380 of real property taxes.

John was reimbursed $690 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 Samanthas care while Sandy and John worked.

$15,800 interest on their home mortgage ($400,000 acquisition debt).

$3,270 interest on a $43,600 home-equity loan. They used the loan to pay for a family vacation and new car.

$15,900 cash charitable contributions to qualified charities.

Donation of used furniture to Goodwill. The furniture had a fair market value of $580 and cost $2,900.

Comprehensive Problem 8-85 Part a (Algo)

a. What is the Fergusons' 2022 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.