I entered your data in the TurboTax 2004 computer program and got a
balance due of $54.
Adjusted gross income 44,100
Less standard deduction 9,700
Less personal exemptions 9,300
Taxable income 25,100
Income tax 3,054
Child tax credit 1,000
Tax withheld 2,000
Balance due 54
You didn't give enough information to confirm that the couple would be
eligible for the child tax credit, so I just assumed that they would.
For the requirements for that credit, see Tax Tip 2005-46 on the
Internal Revenue Service website.
The income tax number came from the 2004 Tax Table.
Standard disclaimer: Google Answers does not provide professional tax advice.
I hope this is a satisfactory answer to your question.