A) What would be the average tax rate for a person who paid taxes of $8,281.49 on a taxable income of $65,260? (Enter your answer as a percent rounded to 2 decimal places.)

B) If $4,323 was withheld during the year and taxes owed were $4,122, would the person owe an additional amount or receive a refund? What is the amount? (Enter the amount as a positive value.)