Jeremy earned $100,400 in salary and $6,400 in interest income during the year. Jeremys employer withheld $11,200 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 $24,200 in itemized deductions. (Use the tax rate schedules.)

If taxable income is over:	But not over:	The tax is:
$ 0	$ 9,525	10% of taxable income
$ 9,525	$ 38,700	$952.50 plus 12% of the excess over $9,525
$ 38,700	$ 82,500	$4,453.50 plus 22% of the excess over $38,700
$ 82,500	$157,500	$14,089.50 plus 24% of the excess over $82,500
$157,500	$200,000	$32,089.50 plus 32% of the excess over $157,500
$200,000	$500,000	$45,689.50 plus 35% of the excess over $200,000
$500,000		$150,689.50 plus 37% of the excess over $500,000

Schedule Y-1-Married Filing Jointly or Qualifying Widow(er)

If taxable income is over:	But not over:	The tax is:
$ 0	$ 19,050	10% of taxable income
$ 19,050	$ 77,400	$1,905 plus 12% of the excess over $19,050
$ 77,400	$165,000	$8,907 plus 22% of the excess over $77,400
$165,000	$315,000	$28,179 plus 24% of the excess over $165,000
$315,000	$400,000	$64,179 plus 32% of the excess over $315,000
$400,000	$600,000	$91,379 plus 35% of the excess over $400,000
$600,000		$161,379 plus 37% of the excess over $600,000

a. Determine Jeremys tax refund or taxes due.

b. Assume that in addition to the original facts, Jeremy has a long-term capital gain of $5,550. What is Jeremys tax refund or tax due including the tax on the capital gain?

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