1. Joe earned $100,000 in salary and $6,000 in interest income during the year. Joes employer withheld $11,000 of federal income taxes from Joes paychecks during the year. Joe has one qualifying dependent child who lives with him. Jeremey qualifies to file as head of household. Assume the original facts except that Joe had only $7,000 in itemized deductions. You may use the IRS instructions to form 1040.

a. Determine Joes tax refund or taxes due. You must show work.

b. Copy and paste the applicable table showing tax rates used.