I:$3-56)$ Gary earned $$97,000$ as an executive. Gary, who is single, supported his half$-$sister, who lives in a nursing home. His half$-$sister had no income during the year. Gary received the following interest: $$400$ on City of Los Angeles bonds, $$200$ on a money market account, and $$2,100$ on a loan made to his brother. Gary spent one week serving on a jury and received $$50.$Gary received a refund of federal income taxes withheld during the prior year of $$1,200$ and a state income tax refund of $$140.$ Gary had itemized deductions last year of $$18,000$ which included $$1,000$ of state income taxes.

Gary received qualified dividends from Ace Corporation of $$1,000$ and from Tray Corporation of $$1,400.$ Gary$$s itemized deductions equal $$19,700$ and withholding for federal income taxes is $$14,000.$ Compute Gary$$s tax due or refund due.