Based on the following data, would Beth and Roger Simmons receive a refund or owe additional taxes? What is the amount? (Do not round any intermediate calculations. Enter the amount as a positive value rounded to 2 decimal places.)

Adjusted gross income	$ 54,610	Standard deduction	$ 24,800
Credit for child and dependent care expenses	$ 640	Federal income tax withheld	$ 7,101
		Tax rate on taxable income	15 percent