Angel and Nara are married filing jointly with three children all under the age of...

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Accounting

Angel and Nara are married filing jointly with three children all under the age of 13. Angel is a stay-at-home dad while Nara is an engineer for a local consulting firm. Angel shops online to get the best prices on items to support the family and purchased $18,744 of items each above $1,000 and $487 of items each below $1,000 from out of state retailers. They live in a sales tax rate area of 7.75% and paid $2 of sales and use tax to other states. The couple prefers to apply 100% of any refund to next years tax liability. This years Form 540 had the following amounts:
Adjusted gross income $164,317
Total tax $10,113
Total payments$8,092
What is the amount of "Overpaid Tax" reported on Form 540, line 97?

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