During 2015, Gary earned $57,000 as an executive. Gary, who is single, supported his half sister, who lives in a nursing home. Gary received the following interest:$400 on City of LA bonds, $200 on a money market account, and $2,100 on a loan made to his brother.

Gary spent one week serving on a jury and recieved $50.

Gary recieved a refund of federal income taxes witheld during the prior year of $1,200 and a state income tax refund of $140. Gary had itemized deductions last year of $8,000 which included $1,000 of state income taxes.

Gary recieved qualified dividends fromAce Corp. of $1,000 and from Tray Corp. of $1,400. Gary's itemized deductions equal $9,000 and witholding for federal income taxes is $8,000.

Compute Gary's tax due or refund due for 2015