Janine is a single taxpayer and has the following income tax-related items in 2019: Salary of $85,000 and $7,850 FOR AGI deductions. Janine also has $25,000 for expenditures that qualify as itemized deductions and $5,000 of qualified business income (QBI). Janine does not have any tax credits, but she did have $9,000 withheld from her paychecks. In addition, Janine made $5,000 in estimated tax payments in 2019. Assume that Janine pays tax at a flat rate of 25%. What is Janines tax due or refund?