Jeremy earned $100,100 in salary and $6,100 in interest income during the year. Jeremys employer withheld $11,000 of federal income taxes from Jeremys paychecks during the year. Jeremy has one qualifying dependent child who lives with him. Jeremy qualifies to file as head of household and has $23,100 in itemized deductions. (Use the tax rate schedules.)

b. Assume that in addition to the original facts, Jeremy has a long-term capital gain of $4,050. What is Jeremys tax refund or tax due including the tax on the capital gain? (Round your intermediate calculations and final answer to the nearest whole dollar amount.)

c. Assume the original facts except that Jeremy has only $7,000 in itemized deductions. What is Jeremys tax refund or tax due?

Description Amount (1) Gross income (2) For AGI deductions (3) Adjusted gross income (4) Standard deduction (5) Itemized deductions (6) Greater of standard deduction or itemized deductions 110,250 110,250 18,350 23,100 23,100 (7) Taxable income 87,150 (8) Income tax liability 2,000 (9) Child tax credit (10) Tax withholding 11,000 Tax due Schedule Z-Head of Household If taxable income is over: But not over: The tax is: $ 13,850 10% of taxable income $ 13,850 $ 52,850 $1,385 plus 12% of the excess over $13,850 $ 52,850 $ 84,200 $6,065 plus 22% of the excess over $52,850 $ 84,200 $12,962 plus 24% of the excess over $84,200 $160,700 $31,322 plus 32% of the excess over $160,700 $160,700 $204,100 $45,210 plus 35% of the excess over $204,100 $510,300 $204,100 $152,380 plus 37% of the excess over $510,300 $510,300