Shelia, $25$ and single with good vision, runs her own bakery business. In $2023,$ she had $$175,000$ of business revenue and $$50,000$ of business expenses. She has no other sources of income or deductions. She made four equal estimated tax payments of $$9,000$ each $($total of $$36,000).$ Compute her $(1)$ AGI, $(2)$ Taxable Income, $(3)$ Tax Liab, and $(4)$ Tax Due or Refunded.