Jeremy earned $100,000 in salary and $6,000 in interest income during the year. Jeremy's employer withheld 11,000 of federal income taxes from Jeremy's paycheck during the year. Jeremy had one qualifying dependent child who lives with him. Jeremy qualifies to file as head of household and 23,000 in itemized deductions. Assume that in addition to the orginal fact, Jeremy has a long-term gain of $4,000. What is Jeremy's tax refund or tax due including the tax on the capital gain? (tax schedule $ 84,200 to $160,700 $12962 plus 24% of the excess over $84,200; $160,700 to $204,100 $31,322 plus 32% of the excess over $160,700)