B, a single taxpayer with no dependents, has income and deductions for 2019 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 Bs tax due or (refund) for 2019? (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 Bs taxable income is ordinary income).

a. $273 overpayment

b. $323 overpayment

c. $467 overpayment

d. $1627 overpayment

e. $1033 due