John and Sandy Ferguson got married eight years ago and have a seven-year-old daughter Samantha. In 2020, John worked as a computer technician at a local university earning a salary of $157,000, and Sandy worked part-time as a receptionist for a law firm earning a salary of $29,000. The Fergusons received $800 in qualified dividends and a $500 refund of their state income taxes. The Fergusons always itemize their deductions and their itemized deductions were well over the standard deduction amount last year ($28,800). The Fergusons had qualifying insurance for purposes of the Affordable Care Act (ACA). The Fergusons reported making the following payments during the year: State income taxes of $4,400. Federal tax withholding of $21,000. Alimony payments to John's former wife $8,000 (divorced in 2012). Child support payments for John's child with his former wife $4,100. $12,200 of real property taxes. Sandy was reimbursed $600 for employee business expenses she incurred. She was required to provide documentation for her expenses to her employer. $3,600 to Kid Care daycare center for Samantha's care while John and Sandy worked (Kid's Care Daycare - EIN 88-7773461). $14,500 interest on their home mortgage (acquisition debt of $400,000) $3,000 interest on a $40,000 home-equity loan. They used the loan to pay for family vacation and new car. $15,000 cash charitable contributions to qualified charities (proper documentation exists). Donation of used furniture to Goodwill. The furniture had a fair market value of $800 and cost $2,000. Required: What is the Ferguson's 2020 federal income taxes payable or refund? ||