_ 7. B, a single taxpayer with no dependents, has income and deductions for 2018 that are summarized as follows: Gross income $27,100 Deductions for A.G.I. 2,175 Itemized deductions 11,000 Non-refundable income tax credit 300 Federal income tax withheld 1,500 Based on these facts, what is B's tax due or (refund) for 2018? (Note: Use the tax rate schedules on the inside back cover, even though you shouldn't when taxable income is less than $100,000. All of B's taxable income is ordinary income). a. $249 overpayment b. $319 overpayment c. $439 overpayment d. $1607 overpayment e. $1191 due