John has gross income of $60,000. The amount of adjustments is $2,000. Under the current tax system, personal exemption is $18,250. He is single. The standard deduction is $11,400 and his itemized deduction is $10,400. He is eligible for some tax credits, which amount to $3000.

(1)Find his AGI and TI

(2)Suppose that his taxes owed before tax credits are considered is $3,418, how much should he pay as taxes finally?

(3)IRS withheld $2000, how much will he be refunded?