B, a single taxpayer with no dependents, has income and deductions for 2017 that are summarized as follows:

Gross income $27,100

Deductions for A.G.I. 2,175

Itemized deductions 3,200

Non-refundable income tax credit 300

Federal income tax withheld 1,500

Based on these facts, what is Bs tax due or (refund) for 2017? (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 taxed in the 10% and 15% brackets.)

a. $993 due

b. $40 due

c. $87 overpayment

d. $520 overpayment

e. $520 due

NOTE: SHOULD I CONSIDER STANDARD DEDUCTION AND PERSONAL EXEMPTION even thought it was not provided?