Juan earned $100,800 in salary and $6,800 in interest income during the year. Juans employer withheld $11,000 of federal income taxes from Juans paychecks during the year. Juan has one qualifying dependent child who lives with him. Juan qualifies to file as head of household and has $26,200 in itemized deductions. (Use the tax rate schedules.)

a. Determine Juans tax refund or taxes due.

groo

ss income

for AGI

adjusted gross income

standard deduction

itemized deduction

greater of standard deductions or itemized

taxable income

income tax liability

child tax credit

tax withholding

due

b. Assume that in addition to the original facts, Juan has a long-term capital gain of $7,550. What is Juans tax refund or tax due including the tax on the capital gain? (Round your intermediate calculations and final answer to the nearest whole dollar amount.)