Jane files as a single taxpayer for 2020. She has wage income of $100,000; net long-term capital gains of $30,000; net short-term capital gains of $10,000; corporate bond interest of $5,000; share of partnership income of $10,000; cash distributions from partnership of $5,000; ordinary cash dividends of $6,000; qualifying cash dividends of $10,000; inheritance received from deceased aunts estate of $18,000; deductions for AGI (Adjusted Gross Income) of $8,000; itemized deductions of $20,000; tax credits of $2,000; and estimated tax payments and withholding of $22,000. Her applicable standard deduction is $12,400. Using the appropriate tax schedule, compute her tax due or refund.