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 $152,400, and John worked part time as a receptionist for a law firm earning a salary of $29,400. Sandy also does some Web design work on the side and reported revenues of $4,400 and associated expenses of $950. The Fergusons received $880 in qualified dividends and a $220 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 $4,500. Federal tax withholding of $21,000.

Alimony payments to Sandy's former spouse of $10,200 (divorced 12/31/2014).

Child support payments for Sandy's child with her former spouse of $4,140.

$12,240 of real property taxes.

John was reimbursed $620 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.

$14,400 interest on their home mortgage ($400,000 acquisition debt).

$3,060 interest on a $40,800 home-equity loan. They used the loan to pay for a family vacation and new car.

$15,200 cash charitable contributions to qualified charities.

Donation of used furniture to Goodwill. The furniture had a fair market value of $440 and cost $2,200.

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.

Question based on 2022 tax law^