Jeremy, who is single, earned $90,000 in salary and $15,000 of taxable interest income during the year and incurred $23,000 of itemizable deductions. Jeremy also paid $1,000 in expenses that are deductible as for AGI deductions. Jeremys employer withheld $11,200 of federal income taxes from Jeremys paychecks during the year. Jeremy is eligible to claim a $2,000 Lifetime Learning Credit this year. (2020 tax rates)

A. Determine Jeremys tax refund or taxes due and his effective tax rate