During 2013, 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 which included $1,000 of state income taxes.

Gary received qualified dividends from Ace Corporation of $1,000 and from Tray Corporation of $1,400. Gary's itemized deductions equal $9,000, and withholding for federal income taxes is $8,000. Compute Gary's tax due or refund due for 2013.