Sam earned $100,000 in salary and $6000 in interest income during the year. Sams employer withheld $10,000 of federal income taxes from Samss paychecks during the year. Sam has one qualifying dependent child who lives with him. Sam qualifies to file as head of household and has $23,000 in itemized deductions, including 2,000 of charitable contributions to his church.

1. Determine Sam's Tax refund or taxes due
2. Assume that in addition to the original facts, Sam has long term capital gain of $4,000. What is Sams tax refund or tax due including the tax on capital gain. Report the reconciliation from the savings on capital gains. Please report the full reconciliation.
3. Assume the original facts except that Sam has only $7000 in itemized deductions. What is Sam's tax refund or tax due?