Hongtao is single and has a gross income of $89,000. His allowable deductions for adjusted gross income are $4,300, and his itemized deductions are $18,750. 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 $11,000 withheld from his salary during 2019 then Hongtao has (Refund or additional tax due?) of $__________

c. Assume the same facts as in part a and part b, except that Hongtao is married. His wife's salary is $25,300, and she has $200 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 (recieve a refund or incur additional taxes?) of $______________