Latisha is an unmarried taxpayer, filing head of household. She has two dependent children (7-year-old twins) who lived with her all year. Her 2023 earned income was \($18,600,\) her AGI was \($22,700,\) and she uses the standard deduction.

Determine her:

1. Taxable income and regular tax before credits.

2. Earned income credit (EIC).

3. Balance due or refund.