Maria is single but has two dependent children, ages 4 and 7. Her salary from her job is $65,000, with no other earnings. Maria's itemized deductions totaled $18,000. Federal income tax withholdings from her paychecks totaled $6,000. Maria paid $800 in student loan interest. She has no daycare expenses since her parents take care of her children while she works, and she does not qualify for the earned income credit.

• Compute Maria's adjusted gross income.
• Compute Maria's taxable income
• Compute Maria's tax liability.
• Compute Maria's refund due or tax owed.