Susan is single and lives with her 2 young children. She has a salary of $75,000 and had Federal tax withheld of $15,000. She has the following itemized deductions:

Medical 8,000

Mortgage interest 5,000

Credit card interest 2,000

Property tax 2,500

Sales tax 1,500

State income tax withheld 2,000

Charitable contributions 1,000

Tax return preparation fee 500

Childcare expenses 5,000

Compute her tax due or refund.