They have a tax due of $6,453.36
Explanation:
Gross income = $159,800
Deductions for AGI = $5,500
Itemized deductions = $25,000
Tax credits = $2,000
Federal income tax = $22,000
AGI = gross income - deductions for AGI
AGI = 159800 - 5500
AGI = 154300
Taxable income = AGI - itemized deductions
Taxable income = 154300 - 25000
Taxable income = $1,29,300
Using tax table of 2019
Gross tax = 32170 + ( 129300 - 88359 ) × 24%
Gross tax = $17,546.64
Tax due = gross tax - tax credit - withholding
Tax due is = 17546.64 - 2000 - 22000 = - 6453.36
Tax due is = $6,453.36