Exercise 17-20 (Algorithmic) (LO. 7) On June 15, 2020, Sheridan filed his 2019 income tax return, paying a tax of $30,200. On October 5, 2021, he filed an amended 2019 return showing an additional $18,120 of tax, which he paid with the amended return. On August 22, 2023, he filed a claim for a refund of $19,932. Assuming that Sheridan is correct in claiming a refund, how much tax can he recover