Sam was married with 2 kids, but he and his wife divorced a few years back and now he is raising and supporting the kids on his own. Last year, all of Sam's income came from his job where he earned $94,000. He has "above the line" deductions of $4000, and if he were to itemize his "below the line" deductions they would amount to $16,000. If Sam had $1900 withheld from his paychecks for income tax payments throughout the year, and qualifies for the child tax credit, does he get a refund or does he still owe money? How much