Tito and Tessa have gathered all the information to file their joint 2020 income tax return. They calculated their total income to be $95,000. Adjustments to income include Tessa's $6,000 deductible contribution to her retirement account and Tito's $9,000 business expenses. Their itemized deductions total $22,000. Tessa had her employer withhold $4,000 federal income tax from her paychecks over the year. Tito paid estimated taxes for his business over the year, which totaled $2,700. In this assignment, you will determine if Tito and Tessa will owe taxes or receive a tax refund, and how much.