Based on the following data, would Beth and Roger Simmons receive a refund or owe additional taxes. Adjusted gross income $ 54,610 Credit for child and dependent care expenses Amount for personal exemptions $ 640 $ 12,150 Itemized deductions $ 12,310 Federal income tax withheld $ 7,101 Tax rate on taxable income 15 percent 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.) The result is a refund payment due of