Frankie lives in NJ, is divorced with one child, and made $80,000 last year. He qualified for several below the line, itemizable deductions (He paid $5,600 in mortgage interest, $9,500 in property taxes, and he donated $550 worth to charity during the year). Frankie can claim one child tax credit of $2,000. His ex-spouse agreed that he can claim head of household this year. Use the Income Tax Table Reference Sheet to answer the following questions.

11. If Frankie paid $1,550 in NJ state taxes over the year, does he owe the state at the end of the year or should he get a refund? *

A. He will owe the state at the end of the year

B. He should get a refund