Emmanuel is preparing his taxes. His W-2 from work shows gross income for the year of \(\$ 95,250\). He also has a 1099-MISC for some freelance art work he did, amounting to \(\$ 7,500\). Emmanuel also deposited \(\$ 4,500\) into a taxdeferred retirement plan. He paid \(\$ 7,920\) in mortgage interest for the year and \(\$ 3,740\) in property taxes. He also qualified for \(\$ 4,000\) in child tax credits. Based on this information, how much tax does Emmanuel owe or how much does he get in a refund?