Charlie (head of household) earned $183,540 in salary and $22,400 in interest income during the year. Charlies employer withheld $12,330 of federal income taxes from Charlies paychecks during the year. Charlie has one qualifying dependent child (8 years old) who lives with him. Charlie has $12,000 in itemized deductions.

a. Using the original data of the situations determine Charlies tax refund or taxes due for IRS.

b. Assume the original date in addition, Charlie has a long-term capital gain of $15,000. What is Charlies tax refund or tax due including the tax on the capital gain?