Ellen files as a head of household and is 57 years old during 2020. She provides all of the support for her elderly father who lives in a memory care facility and her father qualifies as her dependent in 2020. Ellen has the following information for 2020:

• Salary income......................................................................................... $199,500
• Interest income............................................................................................. 2,000
• Short-term capital gain.................................................................................. 3,500
• Medical expenses paid for Ellen and her father before the floor...................... 18,175
• Mortgage interest paid on residence acquired in 2019 with acquisition indebtedness of $680,000..6,500
• State income taxes paid................................................................................. 8,800
• Property tax paid on residence....................................................................... 6,000
• Interest paid on home equity loan taken out in 2020 to buy a new car............... 3,500
• Cash contribution to church........................................................................... 1,000
• Unreimbursed employee expenses................................................................. 1,560
• Personal tax preparation expense................................................................... 1,800
• Casualty loss after $100 floor due to uninsured theft of car ............................. 4,800 (not a federal disaster area loss)

Compute Ellens 2020 taxable income and the amount of tax or refund that is due after all allowable credits and withholding/prepayments totaling $33,928 that Ellen made in 2020. Ignore any net investment income tax.