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Brian is married with an AGI of $125,000. His taxable income for the year is $117,000, with tax of $13,000. Brians withholding for the year

Brian is married with an AGI of $125,000. His taxable income for the year is $117,000, with tax of $13,000. Brians withholding for the year is $12,000. He pays $15,000 of tuition towards his graduate degree. After any applicable credits, what is his refund or balance due?

a.

$0 refund

b.

None of these

c.

$300 refund

d.

$1000 balance due

e.

$1000 refund

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