During 2022, Rudy (42) had the following transactions: Annual salary Gain from sale of real estate (not his home) Life insurance proceeds (his grandfather died) Interest on city of Des Moines bonds Gift from his parents Interest on General Motors corporate bonds Lottery winnings Pre-tax contributions to his flexible spending account (FSA) $90,000 15,000 50.000 2,000 -- 4,500- 3,000 1,500 2,000 -ded Rudy also received a pro rata-10% stock dividend on his 250,000 shares of JetSetter Corp. stock. The value of the stock is $5 per share. Additionally, he had an outstanding credit card balance of $1,500 charged-off by the card issuer. Rudy's employer also provides him with $100,000 of life insurance coverage, employer paid. 50 507 1000 Rudy is divorced and has custody of his 12-year old daughter (Abigail), who lived with him during the year. Rudy's W-2 reports that $25,000 in federal income tax was withheld from his salary. What is Rudy's net tax liability/refund for 2022?