Justice who is single earned $500,000 in salary and $26,000 in interest income during the year. He has a $21,000 loss from his Schedule C and Rental income of $4,500/ He has $33,000 in itemized deductions. His employer withheld $148,000 of federal taxes from his paycheck. a. Use the 2021 tax rate schedules to determine Justices taxes due or refund. b. Assume that in addition to the original facts, Justice has a long-term capital gain of $10,000 and qualified dividends of $20,000. What is Justices tax due or refund including the tax on the capital gain?