In 2021, AutoUsa Inc. earned $4,600,000 of book revenue, including $25,000 of dividend income from a 15% owned corporation. Auto USA reporte (pred $3,600,000 of regular business expenses , which includes $12,000 of life insurance premiums in which Auto Usa 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 Auto Usa made $210,000 of estimated tax payments (prepayments) throughout the tax year, what is the tax due or tax refund amount if files its return? Must show your work