Jennifer аnd Jаke аre married and file jоintly. Jennifer received a salary оf $78,000 and Jake received a salary fоr $74,000. Jennifer’s employer covered $3,200 in medical and dental insurance premium. They paid state income tax of $5,000. They have one son, Max, who is 13 that they care for.Ignoring your answers to prior parts, assume that the couple’s tax liability for the year is $12,000, that there is no AMT, that they are allowed to take a $2,000 child tax credit for each qualifying child in their household, and that their employers withheld a total of $9,000 in taxes from their salaries throughout the year.What is the couple’s tax due (or tax refund) for the year? Round to the nearest whole dollar amount. If the calculation is negative (for a refund), put a negative sign (-) in front of it. If the calculation I positive (for tax due), leave it without a sign. In either case, do not include any other symbols like the dollar sign or comma.Answer: