CRAIG (single) After years of saving for a down payment on a house, Craig finally purchased his first home last year. He paid $515,000 for his house, made a 20% down payment to avoid PMI, and purchased 3 points on his mortgage. Craig also returned to school last year, to earn credits so he can get a raise at work. Box #1 on Craig's W-2 form reads "103229.45". Box #2 reads "21413.63". ADJUSTMENTS Bank interest earned: $9.08 Stock dividends received: $216.05 Loss from sale of stock: $1398.46 Student loan interest repaid: $2988.76 POSSIBLE DEDUCTIONS Mortgage interest on year #1 of Craig's mortgage: $17219.24 Cost of points on Craig's mortgage: XXXXX (you can figure it out) Property tax paid: $11926.36 CREDITS Lifetime Learning credit: $2000 American Opportunity credit: $2500 Calculate Craig's federal income tax refund due/tax owed.