Sarah and Jason are married, live in NJ, and made $130,000 last year. They are going to file jointly and have compared deductions and decided to take the standard deduction ($24,800 for someone who is married, filing jointly). They contributed $2,500 to an IRA and they have 2 children and no other deductions or credits. Use the information on your Income Tax Table Reference Sheet to answer the questions.

23. How much will they owe or will their state refund be? (What is the difference between what they paid in state taxes and what they owe for the year?) *