Jeremy (unmarried) earned $100,400 in salary and $6,400 in interest income during the year. Jeremy's employer withheld $10,000 of federal income taxes from Jeremy's 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 $23,400 in itemized deductions, including $2,000 of charitable contributions to his church. (Use the tax rate schedules.)

Required:

1. Assume the original facts except that Jeremy has only $6,500 in itemized deductions. Assume the charitable contribution deduction for non-itemizers applies to 2022. What is Jeremy's tax refund or tax due?

Description		Amount
(1) Gross income		$106,800
(2) For AGI deductions		0
(3) Adjusted gross income		$106,800
(4) Standard deduction		19,400
(5) Itemized deductions		6,500
(6) Greater of standard deduction or itemized deductions		19,400
(7) Charitable contributions
(8) Taxable income
(9) Income tax liability
(10) Child tax credit		2,000
(11) Tax withholding		10,000
Tax due