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 $ 51,640 $ 420 $ 12,150 Itemized deductions Federal income tax withheld Tax rate on taxable income $ 12,400 $ 6,715 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