During 2006, Gary earned $57,000 as an executive. Gary, who is single, supported his half sister, who lives in a nursing home. Gary received the following interest: $400 on City of Los Angeles bonds, $200 on a money market account, and $2,100 on a loan made to his brother.

Gary spent one week serving on a jury and received $50.

Gary received a refund of federal income taxes withheld during the prior year of $1,200 and a state income tax refund of $140. Gary had itemized deductions last year of $8,000.

Gary received dividends on Ace Corporation of $1,000 and on Tray Corporation of $1,400. Gary’s itemized deductions equal $9,000.

Compute Gary’s tax due or refund due for 2006.