Lance H$.$ and Wanda B$.$ Dean are married. Lance works for the convention bureau of the local Chamber of Commerce, and Wanda is employed part$-$time as a paralegal for a law firm.

During $2023,$ the Deans had the following receipts:

Salaries $($ $$60,000$ for lance and $$41,000$ for Wanda$)$ $$101,000$

Interest Income:

$\backslash$table$[[$City of Albuquerque general purpose bonds,$$1,000.],[$Ford Motor Company Bonds,$1,100],[$Ally Bank certificate of deposit,$400],[$Payments from John Allen,$7,200],[$Annual Gift from Parent,$26,000],[$Settlement from Roadrunner Touring Company,$90,000],[$Lottery Winnings,$600],[$Refund of $2022$ Federal Income Taxes,$400]]$

And Expenditures

Property Taxes on personal Residence

State of New Mexico Income Tax

Interest on Home Mortgage

Charitable Contributions

Contributions to a traditional IRA

Traffic Tickets

$3,600$

$4,200$

$6,000$

$3,600$

$5,000$

$300$

Contribution to the reelection campaign fund of the mayor of Santa Fe$.500$

Estimated Federal Tax Payments for $2023$

$10,000$

Additional Information:

Because the mayor is a member of the local Chamber of Commerce, Lance felt compelled to make the political contribution.

Wanda was previously married to John Allen. When they divorced in $2016,$ Wanda was awarded custody of their two children, Penny and Kyle $-$ aged $12$ and $13$ respectively. Under the divorce decree, John was obligated to pay alimony and child support$-$the alimony payments were to terminate if Wanda remarried.

In July, while going to lunch in downtown Santa Fe$,$ Wanda was injured by a tour bus. Because the driver was clearly at fault, the owner of the bus, Roadrunner Touring Company, paid her medical expenses $($including a one$-$week stay in a hospital$).$ To avoid a lawsuit, Roadrunner also paid her $$90,000$ as a settlement of the personal injuries she sustained.

The deans have two children, in addition to Penny and Kyle, for whom they provide the full support, Brett who is $13$ and Jane who is $20$ and does not attend school full time.

Their tax rate for $2023$ is $30\%$

Required: What is the amount of the Dean's $2023$ net tax due$/($refunded$)?$