Victor and Roberta Sanchez file jointly and had a combined income of $83,700 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 $9,555. Are they entitled to a refund or do they owe additional taxes?

a.owe additional taxes

b.entitled to a refund ?

How much (in $)? $