Must use the "Tax Formula" to compute the refund or the contribution to be paid for the year 2021.

Ral Rivera is married to Mrs. Sandra Rivera and files the return together. Mrs. Rivera is a housewife. They currently have an 11-year-old boy who is their dependent. Mr. Rivera works for the Department of Justice (DOJ) with a salary of $65,000.00 per year for the year 2021. He currently has a tax credit of $1,298.36 for payments of estimated taxes for the year 2019. He received a notification from the BPPR bank regarding interest taxable income from his savings account for the year 2021 in the amount of $2,200.00 and $1,525.23 for the year 2020. For the year 2021 he received exempt interest of $475.71. He purchases an IRA in the amount of $5,500.00. He makes payments to the CRIM for a total of $2,500.00 for tax on his property and in which he currently resides. Dependent Exception $2,000.00 a deduction from your salary for withholding taxes in the amount of $5,500.00. He contributes to a non-profit humanitarian association the amount of $850.00 for the benefit of homeless people in Haiti. On the other hand, he had medical expenses for the amount of $3,456.85 for an operation on his son.