Problem 3-4 (LO3.2) Based on the following data, would Beth and Roger Simmons receive a refund or owe additional taxes. Adjusted gross income $ 42, 140 Itemized deductions Credit for child and dependent care $ 400 Federal income tax withheld expenses Amount for personal exemptions $12,150 Tax rate on taxable income $ $ 3:28 The result is a of (L03.2) Howing data, would Beth and Roger Simmons receive a refund or owe 5 income $ 42,140 Itemized deductions ild and dependent cares 400 Federal income tax withheld $ 11,240 6,686 rsonal exemptions $12,150 Tax rate on taxable income 10 percent of