Vera Williams $(21$ y$.$o$.)$ is unmarried.

a$.$ Vera will claim her son, Arden Nelson $(1$ y$.$o$.).$

b$.$ Vera earned a salary of $$20,500($ $$500$FIT $).$

c$.$ Vera is only eligible for $$1,600$ child tax credit $($maximum refundable portion allowed in $2023).$

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