The following information relates to two married couples:

_________________________________________ Lanes ____________Waynes _

Salary (earned by one spouse)…………………… $32,000 …………… $115,000

Interest income …………………………………..             1,000 ……………      10,000

Deductible IRA contribution ……………………        5,000 ……………       0

Itemized deductions …………………………….         15,000 ……………      15,000

Exemptions ……………………………………...                7,800 ……………       7,800

Withholding …………………………………….                    700 ……………      18,700

Compute the 2013 tax due or refund due for each couple. Assume that the itemized deductions have been reduced by the applicable floors. Ignore credits.