Theresa & Oliver file "MF)". Theresa is 63 years old and Olivier is 67. Their 2019 income tax facts are: Theresa's wages $115,000 Oliver's ordinary dividends $13,000 not "qualified" dividends Long-term capital gains $ 18,000 Long-term capital losses ($ 25,000) Itemized Deductions $ 26,000 Fed Inc Tax Withholdings $10,000 Calculate Theresa & Oliver's 2019 federal tax balance due. Be sure to show your work for partial credit