Hongtao is single and has a gross income of $89,000. His allowable deductions for adjusted gross income are $4,200 and his itemized deductions are $19,000.
a. What is Hongtao’s taxable income and tax liability for 2021?

b. If Hongtao has $12,000 withheld from his salary during 2021, is he entitled to a refund or does he owe additional taxes?

c. Assume the same facts as in parts a and b, except that Hongtao is married. His spouse’s salary is $30,000, and she has $2,000 withheld from her paycheck. What is their taxable income and tax liability for 2021? Are they entitled to a refund, or do they owe additional taxes?