Sandy and John Ferguson got marrled elght years ago and have a seven$-$year$-$old daughter, Samantha. In $2023,$ Sandy worked as a computer techniclan at a local university earning a salary of $$154,500,$ and John worked part time as a receptionist for a law firm, earning a salary of $$31,500.$ Sandy also does some Web design work on the side and reported revenues of $$6,500$ and assoclated expenses of $$2,000.$ The Fergusons recelved $$1,300$ in qualified dividends and a $$325$ refund of thelr state Income taxes. The Fergusons always itemize their deductions, get the full benefit of deducting the entire amount of state income taxes pald, and their itemized deductions were well over the standard deduction amount last year. Use Exhlbit $8-10,$ Tax Rate Schedule, Dividends and Capital Gains Tax Rates, $2023$ AMT exemption for reference.

The Fergusons reported making the following payments during the year:

State income taxes of $$5,025.$ Federal tax withholding of $$21,000.$

Alimony payments to Sandy's former spouse of $$11,250($divorced $12/31/2014).$

Child support payments for Sandy's child with her former spouse of $$4,350.$

$$12,450$ of real property taxes.

John was relmbursed $$725$ for employee business expenses he incurred. He was required to provide documentation for the expenses to his employer.

$$3,600$ to Kid Care day care center for Samantha's care while Sandy and John worked.

$$16,500$ interest on thelr home mortgage $($ $$400,000$ acquisition debt$).$

$$3,375$ interest on a $$45,000$ home$-$equity loan. They used the loan to pay for a famlly vacation and new car.

$$16,250$ cash charitable contributions to qualified charitles.

Donation of used furniture to Goodwill. The furniture had a fair market value of $$650$ and cost $$3,250.$

Comprehensive Problem $8-85$ Part a $($Algo$)$

Q$.$ What Is the Fergusons' $2023$ federal income taxes payable or refund, Including any self$-$employment tax and AMT, If applicable?