Tom is a single parent with one son, Jerry, who is 17 and went completely blind a year ago. (Disregard the child tax credit for this problem)

Tom is a Lieutenant with the State Police Department. In 2021, he had gross wages of $65,000 and had federal income tax withheld of $6,500.

Tom received interest income from his bank for $1,350

Tom sold some Mouse Inc. stock on 10/15/2021 for $9,500. Tom had purchased the stock for $8,000 on 2/15/2021.

Tom moved in 2021 due to a transfer within the State Police Dept. He incurred the following expenses when moving: o $5,000 for the transportation & storage of items o $200 for meals when traveling to new home o $350 for lodging when traveling to new home

Tom receives child support from Jerrys mother, though she chooses not to see her son. He receives $800 per month.

In 2021, Tom paid a total of $4,000 in student loan interest.

Tom had several financial transactions in 2021 which are listed below. He would like to deduct what he is able to:

o Red Cross donation by check $2,500 o Gave to the homeless man on 1st & Main daily $1,000 o Sales tax paid in 2021 $3,300 o Doctor Payments $500 o Union Dues $800 o Insurance on home $760 o Tax preparation fees $250 o Donated items to Goodwill $450 o Orthodontist for Jerry $3,000 o Real estate taxes paid on his home $4,890 o Safe Deposit box rental $120 o Tank, Jerrys seeing eye dog, training classes $14,000 o Tanks food and grooming $5,800

Required: Determine Toms filing status and calculate his tax due or refund, disregarding the child tax credit. Round ALL calculations to the nearest whole dollar.