Jeremy earned $101,200 in salary and $7,200 in interest income during the year. Jeremys employer withheld $10,000 of federal income taxes from Jeremys paychecks during the year. Jeremy has one qualifying dependent child (age 14) who lives with him. Jeremy qualifies to file as head of household and has $28,200 in itemized deductions, including $2,000 of charitable contributions to his church. (Use the tax rate schedules.)

a. Determine Jeremys tax refund or taxes due.

Description		Amount
(1) Gross income		$108,400
(2) For AGI deductions		0
(3) Adjusted gross income		$108,400
(4) Standard deduction
(5) Itemized deductions		28,200
(6) Greater of standard deduction or itemized deductions
(7) Taxable income		$108,400
(8) Income tax liability
(9) Child tax credit
(10) Tax withholding
Tax (refund)