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Adam Hail, age 56, is married, files jointly and has one dependent. He works as a manager at Sweet Bakery, Inc. He owns and operates Event Cakes. Adam is a material participant in the business and He is a cash basis taxpayer. He had health insurance for all months of 2018. During the year, Adam had the following income and expenses: $56,000 salary from Sweet Bakery and $32,000 in gross receipts from Event Cakes.

Expenses connected with Event Cakes: $5,000 for rent, $3,000 in supplies, $2,400 in Utilities, $8,000 in wages to employees and $800 in payroll taxes.

Life insurance proceeds on the death of his wife (death on Jan. 3), $60,000

Interest income is $900 while $5,000 given to him by friends and family of his wife.

$100 was won on a scratch-off lottery ticket and he had $8,300 in mortgage interest expense

Sweet Bakery withheld $13,000 in Federal income taxes and the appropriate amount of FICA taxes from his wages. Investment income from City of Atlanta, GA municipal bonds

Adam made $3,000 in estimated Federal tax payments and the property taxes on his residence were $1,200. Sales taxes from the sales tax tables of $1,210. He made Charitable contributions to his church of 10% of AGI and Charitable contributions to Georgia State University of $300

Personal casualty gains and losses as follows: Personal gain is 3,500, personal casualty loss (non-Federally declared disaster area) is (2,200) and personal casualty loss (Federally declared disaster area) is (6,000)

Compute Adam Hails 2018 Federal income tax payable or refund due (leave out self-employment taxes). Please show your work.