Melvin is single, age 58. He earned the following income this year: Salary $ 105,000 Qualified dividend income eared on stock he owns 1,200 Interest income eamed on State of North Dakota bonds he owns 900 Interest income eamed on GM bonds he owns 500 Short-term capital gain reported on sale of corporate bonds he owned 4,000 Long-term capital gain reported on sale of stock he owned 7,500 Melvin has itemized deductions of $17,200. He had $12,850 in federal income tax withheld from his salary His daughter, Remi, died a few years ago and since then, Remi's son, Aaron, age 15, has been living full- time with Melvin. Melvin provides all of Aaron's support. Aaron eamed $1,800 this year working in a part- time job, which he put in his savings account to pay for his future college tuition. Because he supports Aaron, Melvin qualifies for the Head of Household filing status. Required: Calculate Melvin's 2021 (1) adjusted gross income; (2) taxable income; (3) income tax liability; (4) net tax liability, and (5) tax due (refund). 2021 adjusted gross income is 2021 taxable income is 2021 income tax liability is 2021 net tax liability is 2021 tax due (refund) is