Tom Jones and Doris Day, each age 42, married on September 7, 2014. Tom and Doris will file a joint return for the year. Tom's Social Security number is 111-11-1111. Doris's Social Security number is 123-45-6789. They live at 211 Brickstone Drive, Atlanta, GA 30304. Tom was divorced from Sarah Jones in March 2015. Under the divorce agreement, Tom is to pay Sarah $1,250 per month for the next 10 years or until Sarah's death, whichever occurs first. Tom pays Sarah $15,000 in 2015. In addition, in January 2015, Tom pays Sarah $50,000, which is designated as being for her share of the marital property. Sarah's Social Security number is 123-45-6788. Tom's salary for the year is $150,000, and his employer, BlueBus, Inc. (Federal I.D. No. 98-7654321). His employer withheld $24,900 for Federal income taxes and $8,000 for state income taxes. The proper amounts were withheld for FICA taxes. Doris recently graduated from law school and is employed by HelpMe, Inc. (Federal I.D. No. 11-1111111), as a public defender. She receives a salary of $40,000. Her employer withheld $7,500 for Federal income taxes and $2,400 for state income taxes. The proper amounts were withheld for FICA taxes. Doris has $2,500 in qualified dividends on Ford Corporation stock she inherited. Tom and Doris receive a $1,900 refund on their prior state income taxes. They itemized deductions on their prior Federal income tax return (total of $15,000) so the state income tax refund is taxable. Tom and Doris itemized this year. They pay $4,500 interest and $1,450 property taxes on their personal residence. Their charitable contributions total $2,400 (all to their church). They paid state taxes with were deducted from their pay of $8,000 and 2,400.

Compute the Jones's net tax payable (or refund due) for the year.