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 $ 53,270 $ 540 12.150 Itemized deductions $ 12,560 Federal income tax withheld $ 6,925 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