Richie's gross liability is $525, his employer withheld $380 from his pay for income tax and he is entitled to an earned income credit of $310. For the year, Richie's net tax liability is zero with a carryforward of the unused credit. Richie's net tax liability is zero with no carryforward of the unused credit. Richie is entitled to a refund of $165. Richie's net tax liability is $145