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 $ 55,710 Standard deduction $ 24,800 Credit for child and dependent care expenses $ 720 Federal income tax withheld $ 7,241 Tax rate on taxable income 15 percent The result is a of