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 5 54,320 Standard deduction $ 24,800 Credit for child and dependent care expenses $ 620 Federal income tax withheld $ 7,066 Tax rate on taxable income 15 percent