Based on the following data, would Beth and Roger Simmons receive a refund or owe additional taxes. Adjusted gross income $ 55,160 Itemized deductions $ 12,210 Credit for child and dependent care expenses $ 680 Federal income tax withheld $ 7,171 Amount for personal exemptions $ 12,150 Tax rate on taxable income 15 percent Would Beth and Roger Simmons receive a refund or owe additional taxes? What is the amount? (Do not round any intermediate calculations. Enter the amount as a positive value rounded to 2 decimal places.)