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61) During all of 2022, Mr. and Mrs. Clay lived with their four children (all are under the age of 17). They provided over one-half of the support for each child. Mr. and Mrs. Clay file jointly for 2022. Neither is blind, and both are under age 65 . They reported the following tax-related information for the year. (Use the tax rate schedules, 2022) 1. What are the Clays' taxes payable or refund due? (Ignore the alternative minimum tax.)