Hongtao is single and has a gross income of $85,300. His allowable deductions for adjusted gross income are $4,300, and his itemized deductions are $19,450. The standard deduction for 2019 is $12,200.

Round all amounts to the nearest dollar. Refer to the Tax Rate Schedules to answer the following questions.

a. Hangtao's taxable income is $______ and his tax liability is $_______ for 2019.

b. If Hongtao has $10,100 withheld from his salary during 2019 then Hongtao has (refund or additional tex due) of $______.

c. Assume the same facts as in part a and part b, except that Hongtao is married. His wife's salary is $27,700, and she has $800 withheld from her paycheck. They file jointly. The standard deduction for 2019 is $24,000. Their taxable income is $______ and their tax liability is $_____ for 2019. They will (refund or additional tex due) of $_______.