Daniel has provided the following information to you so you can help him find out how to compute certain items on his US federal income tax return. His tax filing status is single and a part of the hypothetical tax table for single taxpayers is also shown below.

Item	Amount
Gross salary	$67,500
Dividend income	$400
Interest income	$95
Adjustments to income	$780
Itemized deductions	$14,250
Taxes withheld	$7,643

Tax Rate	Taxable Income Range
10%	$0-$10,000
12%	$10,001-$40,000
22%	$40,001-$$85,000

1. What will be Daniels tax refund or taxes due? (Hint: If taxes withheld > tax liability, then refund = taxes withheld tax liability. If taxes withheld < tax liability, then taxes due = tax liability taxes withheld. As an aside, IRS rounds tax refunds and taxes due to nearest dollar.) (5 pts)

1. Refund of $191
2. Refund of $80
3. Taxes due of $25
4. Taxes due of $156