Will, age 48, single and divorced, has asked you to prepare his 2020 tax return. He has one daughter, Marie, age 16, who is a high school student, and one son, Jim, age 23, who is a full-time student at CMU. Will supports both Marie and Jim, and they both live with him. Will is employed as an advertising executive. He also operates a graphics design business, Images, as a sole proprietor. Will reported (received) the following items during the current year: Salary-Will Gift received by Will from his grandmother Long-term capital gain from sale of stock Interest income on corporate bonds $165,000 20,000 9,000 1,300 Interest income on State of Wisconsin bonds 5,000 Interest income on City of London, England bonds 2,500 Qualified ordinary dividend income 13,000 Gross business income from Images 78,000 Will incurred and paid the following expenses during the current year: Business expenses of Images $61,200 Real estate taxes paid on his personal home 4,200 Food for the family 6,000 Charitable contributions 7,000 Interest expense paid on home mortgage on his personal home 11,000 Federal income taxes withheld from Will's salary 27,000 Federal estimated income taxes paid during the year 4,000 Michigan income taxes withheld from Will's salary 5,800 Required: Calculate Will's 2021 (1) income tax liability; (2) net income tax liability; (3) income tax due (refund); and (4) FICA tax. 2021 income tax liability is 2021 net tax liability is 2021 tax due (refund) is 2021 FICA tax is