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 $ $52,750$

Standard deduction $ $24,800$

Credit for child and dependent care expenses $ $480$

Federal income tax withheld $ $6,820$

Tax rate on taxable income $15$ percent