Using $2023$ rules

Ella Montgomery $(26$ y$.$o$.)$ is unmarried

a$.$ Ella will claim her two daughters, Jane $(3$ y$.$o$.)$ and Arianna $(19$ y$.$o$)$

b$.$ Ella earned a salary of $$185,000($$$30,000$FIT$)$

c$.$ Itemized deductions of $$15,000$

d$.$ Ella paid $$5,000$ in day care expenses for Jane

Write out the tax formula to determine the amount of refund or tax due: