Jennifer is wondering if she needs to file a tax return. She heard that if she does not have any taxes owing, then she does not need to file a tax return. She is hoping you would be able to calculate her tax liability before tax credits for her. Her taxable Income, including income from employment, of \\( \\$ 78,000 \\) (Net Income). Her federal tax liability before tax credits is Do not use commas or dollar signs. Jennifer's is single, 40 years of age, and is in good mental and physical health. Her employer withheld max CPP and EI. Her employer withheld \\( \\$ 10,800 \\) on account of federal tax. The total employment tax credits is Do not use commas or dollar signs. Her mother, who is 75 and physically infirm, lives with her. Her mother has net income of \\( \\$ 8,350 \\) Jennifer's non-refundable tax credit (NFTC) related to her mother is Do not use commas or dollar signs. Does Jennifer have Tax Owing or is she receiving a Tax Refund? What is the amount? Do not use commas or dollar signs