Ali is Head of Household. They are $35$ and blind. They have the following:

Itemized Deductions of $$22,800$

Credits of $$2,000$

Exclusions of $$15,000$

For AGI Deductions of $$5,000$

Income from All Sources of $$125,000$

Income Tax Withholdings of $$7,000$

Estimated Tax Payments $($i$.$e$.$ Prepayments$)$ of $$3,000$

What is their Tax Liability?

What is their Tax Due or Refunded?