John and Sandy Ferguson got married eight years ago and have aseven-year-old daughter, Samantha. In 2019, John worked as acomputer technician at a local university earning a salary of$152,000, and Sandy worked part-time as a receptionist for a lawfirm earning a salary of $29,000. John also does some Web designwork on the side and reported revenues of $4,000 and associatedexpenses of $750. The Fergusons received $800 in qualifieddividends and a $200 refund of their state income taxes. TheFergusons always itemize their deductions and their itemizeddeductions were well over the standard deduction amount last year.The Fergusons had qualifying insurance for purposes of theAffordable Care Act (ACA). Use Exhibit 8-9, Tax Rate Schedule,Dividends and Capital Gains Tax Rates for reference.

The Fergusons reported making the following payments during theyear:

• State income taxes of $4,400. Federal tax withholding of$21,000.
• Alimony payments to John’s former wife of $10,000 (divorced in2014).
• Child support payments for John’s child with his former wife of$4,100.
• $12,200 of real property taxes.
• Sandy was reimbursed $600 for employee business expenses sheincurred. She was required to provide documentation for herexpenses to her employer.
• $3,600 to Kid Care day care center for Samantha’s care whileJohn and Sandy worked.
• $14,000 interest on their home mortgage ($400,000 acquisitiondebt).
• $3,000 interest on a $40,000 home-equity loan. They used theloan to pay for a family vacation and new car.
• $15,000 cash charitable contributions to qualifiedcharities.
• Donation of used furniture to Goodwill. The furniture had afair market value of $400 and cost $2,000.

What is the Fergusons' 2019 federal income taxes payable orrefund, including any self-employment tax and AMT, if applicable?(Round your intermediate computations to the nearest wholedollar amount.)