Sonny and Cher are married, both are 40, they live in Atwater, California, and maintain a home for their two dependent children Chastity and Chaz, ages 7 and 11.

Sonny and Cher own their home outright, having inherited it from Sonnys mother. Sonny has a job and earned $15,200 wages this year, 2022. Cher had a job early in the year, and earned $8,800 wages at it, but has been a full time student (and not working) for the last five months of the year. Cher is pursuing a Masters degree at U. C. Merced, and all of her tuition and required fees of $8,000 were paid for through a scholarship she qualified for. The childcare expenses Sonny and Cher paid for during the time Cher was at work/school were $ 2,150 for Chastity and $ 2,980 for Chaz. Sonny and Cher had withholding from their paychecks in the following amounts federal income taxes of $75 for Sonny, $ 24 for Cher, state income taxes of $ 15 for Sonny, $4 for Cher, and for social security $942 for Sonny and $ 546 for Cher, and for medicare of $ 220 for Sonny and $128 for Cher. Sonny also received $ 498 of interest income on his bank savings account.

For Sonny and Cher for 2022, what is the tax due/refund?