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 $153,500, and John worked part time as a receptionist for a law firm earning a salary of $30,500. Sandy also does some Web design work on the side and reported revenues of $5,500 and associated expenses of $1,500. The Fergusons received $1,100 in qualified dividends and a $275 refund of their state income taxes. The Fergusons always itemize their deductions, get the full benefit of deducting the entire amount of state income taxes paid, 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 $4,775. Federal tax withholding of $21,000. Alimony payments to Sandy's former spouse of $10,750 (divorced 12/31/2014). Child support payments for Sandy's child with her former spouse of $4,250. $12,350 of real property taxes. John was reimbursed $675 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. $15,500 interest on their home mortgage ($400,000 acquisition debt). $3,225 interest on a $43,000 home-equity loan. They used the loan to pay for a family vacation and new car. $15,750 cash charitable contributions to qualified charities. Donation of used furniture to Goodwill. The furniture had a fair market value of $550 and cost $2,750. 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.