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Lorelai is a single mom in Connecticut. Her daughter, Rory, is an $18$ year old freshman at Yale. Lorelai provides $100\%$ of Rory's support. Over the $2023$ tax year Lorelai had the following transactions:

a$.$ Lorelai is the manager of the Independence Inn. At the end of the year she received a W$-2$ with salary of $$85,300$ and withholdings of $$5,900.$

b$.$ Lorelai accumulated $$600$ of taxable interest income on her savings account.

c$.$ In June Lorelai's parents, Emily and Richard, sent Loralai a gift of $$20,000$ to help her pay for Rory's new car and other expenses getting ready to go to college.

d$.$ In June Lorelai paid $$3,900$ to Yale for enrollment fees and $10\%$ of Rory's fall semester tuition.

e$.$ In August Lorelai's parents paid the remaining balance of Rory's tuition for the fall semester. The cost was $$28,700,$ which they paid directly to Yale.

f$.$ In September Lorelai decided that she eventually wanted to open her own inn, so she enrolled in a business seminar at Connecticut State Community College led by local entrepreneurs. She paid $$2,000$ for the seminar.

Please compute Lorelai's income tax due or tax refund on her tax income workpaper tab. You can assume that she does not have sufficient qualified expenses to itemize.

Make sure you fill all highlighted cells.