Jim and Pat are married, file jointly, and have one dependent (12-year-old qualifying child). Jim receives a \($92,000\) salary. Pat is self employed. Her sole proprietorship’s revenues are \($98,000,\) and its expenses are \($48,000.\) Jim and Pat each make a \($6,500\) deductible contribution to a traditional IRA. Their itemized deductions are \($26,000.\) Federal income taxes of \($7,000\) are withheld from Jim’s paychecks, and Pat makes \($3,000\) of estimated tax payments. Determine the additional tax due or refund when Jim and Pat file their 2023 income tax return. Ignore any self-employment tax.