In 2021 , AutoUSA Inc. earned $4,600,000 of book revenue, including $25,000 of dividend income from a 15% owned corporation. AutoUSA reported $3,600,000 of regular business expenses, which includes $12,000 of life insurance premiums in which AutoUSA is the beneficiary, $4,500 in fines and bad debt expense of $35,000 (under the allowance method). The bad debt incurred for the year and deemed uncollectible total $47,000. If AutoUSA made $210,000 of estimated tax payments (prepayments) throughout the tax year, what is its tax due or tax refund amount when it files its return? Must Show your work