Howard Gartman is a 40% partner in the Horton & Gartman Partnership. During 2022, the partnership reported the total items below (100%) on its Form 1065: 

Ordinary income...........................................................$180,000
Qualified dividends...........................................................10,000
Long-term capital loss....................................................(12,000)
Long-term capital gain.....................................................28,000
Charitable contributions....................................................4,000
Cash distributions to partners......................................150,000

Howard and his wife Dawn, who file a joint return, also had the following income and deductions from sources not connected with the partnership:

Income
Dawn’s salary..............................................$40,000
Qualified dividends........................................3,000
Deductions
Mortgage interest........................................12,000
Real estate taxes............................................5,800
Charitable contributions...............................3,000

Howard and Dawn have two children. During 2022, Dawn had $4,500 in federal income taxes withheld from her salary, and Howard made four estimated tax payments of $2,500 each ($10,000 total). Compute Howard and Dawn’s Federal income tax liability for 2022, and determine whether they have a balance due or a tax refund. Ignore the child tax credits, the self-employment taxes, and the qualified business income deduction.