Based on the following data, would Beth and Roger Simmons receive a refund or owe additional taxes.

Adjusted gross income $54,890
Credit for child and dependent care expenses $660
Amount for personal exemptions $12,150
Itemized deductions $12,260
Federal income tax withheld $7,136
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.)'