We can see Petersan family is filling a joint return of both self and her spouse.

They have a single dependent child for with

they can claim dependent care expenses as the child is below age 17.
We will consider the reported wages for both of them as income after deductions. So the reported wages for Petersan is $
90,916. They have no other source of income so there AGI will come to $ 90,916.
In the attached form 2441 we had calculated the child and dependent care expenses and the total deduction can be claimed
is equal to $600.
For itemized deduction we had filled Schedule A and the total itemized deduction includes Property Tax paid, Mortgage
Interest paid and the State income tax that total to $ 17,241.
As there are three members in the family so the total standard deduction claimed to be 3 x 3950 = $ 11,850.
After looking into the tax table we get total tax equal to $ 8,366 which is payable by Petersans.
The Federal income tax withheld is $ 5,691 so the total tax due and the withheld is more so they owe $ 2,075.