Jeremy earned $101,200 in salary and $7,200 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 $28,200 in itemized deductions.

a. Determine Jeremys tax refund or taxes due.

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

Please show the detailed calculations for credits.