Victor and Roberta Sanchez file jointly and had a combined income of $$87,700$ last year. They contributed $$4,200$ to their retirement plan and had itemized deductions of $$19,420.$ Their combined income tax withheld last year amounted to $$9,777.$

Are they entitled to a refund or do they owe additional taxes?

entitled to a refund

owe additional taxes

How much $($in $$)?$