Cabel files as head of household, has taxable income of 93,300. Gabel has 16 year old triples (each is a qualifying child), a 20 year old qualifying child, and a 67 year old qualifying relative. Included in Gabel's taxable income is $45,000 of wage. Her employer withheld $14,500 in federal income taxes and $6,900 in state income taxes. Gabel paid $3,175 in federal tax estimates and $1,175 in state tax estimates during the year. Her income includes no long term capital gains or qualified dividend income.

A. Compute Gabel's Tax and Balance Due/(Overpayment) for 2023