Required information Jeremy earned $101,000 in salary and $7,000 in interest income during the year. Jeremys employer withheld $11,200 of federal income taxes from Jeremys paychecks during the year. Jeremy has one qualifying dependent child who lives with him. Jeremy qualifies to file as head of household and has $27,200 in itemized deductions. (Use the tax rate schedules.)

If taxable income is over:	But not over:	The tax is:
$ 0	$ 13,600	10% of taxable income
$ 13,600	$ 51,800	$1,360 plus 12% of the excess over $13,600
$ 51,800	$ 82,500	$5,944 plus 22% of the excess over $51,800
$ 82,500	$157,500	$12,698 plus 24% of the excess over $82,500
$157,500	$200,000	$30,698 plus 32% of the excess over $157,500
$200,000	$500,000	$44,298 plus 35% of the excess over $200,000
$500,000		$149,298 plus 37% of the excess over $500,000

c. Assume the original facts except that Jeremy had only $7,000 in itemized deductions. What is Jeremys tax refund or tax due?