Hongtao is single and has a gross income of $90,500. His allowable deductions for adjusted gross income are $4,300, and his itemized deductions are $18,450. The standard deduction for 2020 is $12,400. Round all final amounts to the nearest dollar. Refer to the Tax Rate Schedules to answer the following questions. a. Hangtao's taxable income is $ 67,750 and his tax liability is $ for 2020. Feedback Check My Work After determining the taxpayer's taxable income, the tax is computed using the appropriate rate for the taxpayer's filing status. b. If Hongtao has $11,400 withheld from his salary during 2020 then Hongtao has a refund of $ Feedback Check My Work Partially correct C. Assume the same facts as in part a and part b, except that Hongtao is married. His wife's salary is $26,200, and she has $1,100 withheld from her paycheck. They file jointly. The standard deduction for 2020 is $24,800. Their taxable income is $ 87,600 and their tax liability is $ 13,377 X for 2020. They will receive a refund of $