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Mason Phillips, age $45,$ and his wife, Alyssa, live at $230$ Wood Lane, Salt Lake City, UT $84101.$ Mason's Social Security number is $111-11-$

$1111.$ Alyssa's Social Security number is $123-45-6789.$ Mason and Alyssa are cash basis taxpayers and report the following items for $2024$:

Salary of $$142,000.$

Collection of unpaid rent from a prior year of $$6,000.$

Rental income of $$60,000($not including prior year unpaid rent; the rental property is managed by the Phillips$).$

Rental expenses of $$33,000.$

Uncollected rent $($bad debts$)$ of $$4,000.$

Casualty loss on rental property of $$10,000.$

Sale of $1244$ stock resulting in a loss of $$105,000.$ The stock was acquired eight months ago.

Personal casualty loss $($from one event$)$ of $$3,000$; not in a Federally declared disaster area.

Theft loss of $$8,000$ on a painting held for investment.

Other itemized deductions of $$23,000.$

Federal income tax withheld of $$3,000.$

Compute Mason and Alyssa's $2024$ Federal income tax payable $($or refund due$).$ If an amount is zero, enter $"0".$