Based on the following data, would Beth and Roger Simmons receive a refund or owe additional taxes. Adjusted gross income Credit for child and dependent care expenses Amount for personal exemptions $ 55,160 $ 680 $ 12,150 Itemized deductions Federal income tax withheld Tax rate on taxable income $ 12,210 $ 7,171 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 of