USA tax B, a single taxpayer with no dependents, has income and deductions for 2020 that are summarized as follows: Gross income $27,100 Deductions for A.G.I. 2,175 Itemized deductions 11,000 Non-refundable income tax credit 300 Federal income tax withheld 1,500 Based on these facts, what is B’s tax due or (refund) for 2020? (Note: Use the tax rate schedules on the inside back cover, even though you shouldn't when taxable income is less than $100,000. All of B’s taxable income is ordinary income). 

a. $297 overpayment

b. $326 overpayment 

c. $494 overpayment 

d. $1648 overpayment 

e. $1006 due