Tiffany is unmarried and has a 15-year-old qualifying child. Tiffany has determined her tax liability to be $3,800, and her employer has withheld $1,540 of federal taxes from her paycheck. Tiffany is allowed to claim a $1,000 child credit for her qualifying child.

What amount of taxes will Tiffany owe (or what amount will she receive as a refund) when she files her tax return?

Description Amount (1) Income tax liability (2) Other taxes (3) Total tax (4) Credits (5) Prepayments