Shelley is a successful lawyer at a downtown law firm in Kansas City. She is not married. In March of 2021, Shelley's niece and nephew (Jane and Ben) moved in with Shelley and lived with her the remainder of the year. Jane is 13 and Ben is 10 years old. Shelley's parents provided most of the financial support for Jane and Ben during the year. Shelley paid all of the costs of maintaining the household, except for the direct support of Jane and Ben by Shelley's parents. The costs Shelley paid were more than half of the total household costs. Shelley will take the standard deduction on her 2021 income tax return. Her employer withheld $26,400 in federal income tax from her paycheck. The following information is relevant for Shelley's income in 2021: Earned salary from the law firm of $175,000 Earned a performance bonus of $20,000 for her work during the year. Shelley was notified of the award of the bonus during the last week of December and it was paid to her via direct deposit on January 4, 2022. Interest income from XYZ Corporate bonds of $6,000. On July 9, 2021, Shelley sold 100 shares of stock in Orange Corp for $25,000. She originally purchased the Orange Corp stock on April 1, 2020 for $20,000. There were no brokerage fees paid as part of the transaction. During 2021, Shelley received $12,000 in alimony payments from her ex-husband, Drew. The couple's divorced was finalized in October, 2019. Finally. Shelley's aunt passed away in September, 2021 and Shelley inherited $10,000 in jewelry and $15,000 in cash from her aunt. Compute Shelley's federal income tax due or refund owed. Show work/calculations for partial credit