Brian is single and is a human resource director at a large corporation where he earns a salary of $105,000. In addition, he has a consulting business which he operates as a sole proprietorship. During 2020, his consulting business generated $68,000 of self- employment income and he incurred business expeneses totaling $22,700. He had itemized deductions of $10,700, and his employer withheld $18,900 of federal income tax. In addition, he made quarterly estimated tax payments of $1,050 each. Determine the amount of Brian's tax due or refund for 2020. (Round all computations to the nearest whole dollar and ignore AMT.) Brian is single and is a human resource director at a large corporation where he earns a salary of $105,000. In addition, he has a consulting business which he operates as a sole proprietorship. During 2020, his consulting business generated $68,000 of self- employment income and he incurred business expeneses totaling $22,700. He had itemized deductions of $10,700, and his employer withheld $18,900 of federal income tax. In addition, he made quarterly estimated tax payments of $1,050 each. Determine the amount of Brian's tax due or refund for 2020. (Round all computations to the nearest whole dollar and ignore AMT.)