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$ 55,160Standard deduction$ 24,800Credit for child and dependent care expenses$ 680Federal income tax withheld$ 7,171Tax rate on taxable income15 percent