Use $2023$ law, please explain clearly

John and Mary are in their $50$s$,$ married, and have no children.$$ They have salaries of a total of $$100,000$ with $18,000$ in Federal withholding. They have the following other items of note:

Interest from Bank of Texas$10,000$

Qualifying dividends$3,000$

Non$-$qualifying dividends$2,000$

Long term gains $5,000$

Short term gains $3,000$

Compute their tax due or refund.