Brent E$.$ Owenson and Ella A$.$ Crane, both $38,$ married on April $1,2022.$ Brent and Ella will file a joint return for $2024.$ Additional information for the Owenson$$s is provided below.

$$ Brent$$s salary for $2024$ is $$150,000.$ He is an executive working for $6$P$,$ Inc. As part of his compensation package, the company provides him with group term life insurance equal to twice his annual salary. His employer withheld $$20,800$ for Federal income taxes and $$8,000$ for state income taxes. The proper amounts of FICA taxes $($Social Security and Medicare$)$ were withheld.

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$$ Ella recently graduated from law school and is employed as a public defender. She received a salary of $$80,000$ in $2024.$ Her employer withheld $$7,200$ for Federal income taxes and $$3,400$ for state income taxes. The proper amounts of FICA taxes $($Social Security and Medicare$)$ were withheld.

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$$ Brent was divorced from Lily Owenson in October $2017.$ They share two dependent children, Darlene, age $16,$ and Jacob, age $18,$ who both are in school and reside with Lily. However, the divorce decree provides Brent a waiver for Jacob; and Form $8332$ will be filed with the return. Also under the divorce agreement, Brent is to pay Lily $$1,250$ per month for the next $10$ years or until Lily$$s death, whichever occurs first. Brent paid Lily $$15,000$ in $2024.$ In addition, in January $2024,$ Brent paid Lily $$50,000,$ which is designated as child support.

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$$ Brent and Ella received taxable interest income of $$2,500.$ They received a $$1,900$ refund on their $2023$ state income taxes; they claimed the standard deduction on their $2023$ Federal income tax return.

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$$ Brent and Ella paid $$4,500$ interest and $$2,500$ property taxes on their personal residence in $2024.$ They paid sales taxes of $$3,400,$ for which they maintain the receipts.

The standard deduction for $2024$ is $$29,200.$

I need to know what the tax due amount is to this problem