Mr$.$ and Mrs$.$ X$,$ both in their late $50$s and with one qualifying relative dependent, file a joint return for $2024.$ Mr$.$ X received wages $=$ $$100,000.$ Federal tax withholding $=$ $$20,000.$Mrs$.$ X runs a business as a sole proprietor. Revenue $=$ $$210,000,$ Cost of Goods Sold $=$ $$16,000,$ Other expenses $=$ $$4,500($including $$100$ parking fines$).$ She uses the cash method of accounting. She did not include $$6,000$ cash collected in advance from a client in revenue. At the end of the year, no service has been completed. She made a contribution of $$5,000$ to a qualified self$-$employed retirement plan. She sold some business assets with $$1,100$ subject to depreciation recapture, a net Section $1231$ gain of $$1,800$ and a Section $1231$ loss of $$1,000.$They received $$3,000$ interest income from bonds issued by the state of Mississippi and $$15,000$ from federal bonds. They sold two stocks they had held for several years, one for a $$6,000$ gain and one for a $$(4,000)$ loss.Itemized deductions $=$ $$30,000.$ Any preferential tax rate $=15\%.$ Federal estimated tax payments $=$ $$60,000.$Calculate Mr$.$ and Mrs$.$ X$\text{'}$s AGI, taxable income, total tax liability, and amount due to the IRS or refund due to the taxpayers. Show your work.