Sandy and John Ferguson got married eight years ago and have a seven-year-old daughter, Samantha. They file a joint return. In 2022, Sandy worked as a computer technician at a local university earning a salary of $152,000, and John worked part time as a receptionist for a law firm earning a salary of $29,000. Sandy also does some Web design work on the side and reported revenues of $4,000 and associated expenses of $750. The Fergusons always itemize their deductions, and their itemized deductions were well over the standard deduction amount last year. The Fergusons reported making the following payments during the year: Taxable income of $135,165, which includes $800 of qualified dividends. They paid state income taxes of $4,400 and $12,200 of real property taxes (i.e., part of itemized deduction). They received a $200 refund of their state income taxes. $3,600 to Kid Care daycare center for Samanthas care while Sandy and John worked. o Sandy Fergusons earned income = Salary $152,000 + Net earnings from self-employment (= net business income 92.35%). o Applicable percentage is 20%. o Assume the child and dependent care credit is entered on line 20 in Form 1040. Their AGI is $175,206. Federal income tax withholding of $21,000. Assume no underpayment penalty. Required: What are the Fergusons 2022 federal income taxes payable or refund, including any self-employment tax and AMT, if applicable? Complete Form 1040 (starting from line 15 taxable income) for Sandy and John.