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Thomas A. Wirsing is a 25-year-old unmarried taxpayer. During the year, he earned $38,000 as a salesperson and received $360 in taxable interest. Thomas claims

Thomas A. Wirsing is a 25-year-old unmarried taxpayer. During the year, he earned $38,000 as a salesperson and received $360 in taxable interest. Thomas claims the standard deduction. His employer withheld the following taxes from his wages:

Federal income tax $3,574

State income tax 950

Social security tax 2,356

Medicare tax 551

Determine Thomas refund or tax owed for the year.

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