Tony and Pepper are married, under 65, and are not blind. Tony died in 2019. They have one child, Morgan (under the age of 17), that Pepper continues to provide a home and 100% support for. Tony had W2 earnings of $200,000 for the year, withholding of $35,000. Pepper didnt have any earnings in 2019; however, she did receive a $2 million insurance policy payout as a result of Tonys death.

Prior to his death, Tony sold an old business asset of his. At the time of the sale, the accumulated depreciation was $10,000. He had paid $50,000 for it, and he sold it for $12,000. As a result of a disaster (not a presidentially declared one), Pepper had to live in a hotel for 6 months, while her home was being repaired. The hotel cost her $4,500.

She also had the following:

Property taxes of $4,500

Sales taxes of $6,000

Mortgage interest of $5,000

Charitable Contributions of $30,000

Medical expenses of $2,000

Student Loan interest of $6,000 (for Pepper)

What is the amount of Peppers refund check or the amount of the check she has to send to the IRS for her 2019 tax return?