Jeremy $($unmarried$)$ earned $$101,700$ in salary and $$3,450$ in interest income during the year. Jeremy's employer withheld $$10,000$ of federal income taxes from Jeremy's paychecks during the year. Jeremy has one qualifying dependent child $($age $14)$ who lives with him. Jeremy qualifies to file as head of household and has $$26,700$ in itemized deductions. $($Use the tax rate schedules, Tax rates for Net Capital Gains and Qualified Dividends.$)$ Schedule Z$-$Head of Household

If taxable income is over:But not over:The tax is:$ $0$$ $16,55010\%$ of taxable income$ $16,550$$ $63,100$$$1,655$ plus $12\%$ of the excess over $$16,550$$ $63,100$$ $100,500$$$7,241$ plus $22\%$ of the excess over $$63,100$$ $100,500$$ $191,950$$$15,469$ plus $24\%$ of the excess over $$100,500$ Tax Rates for Net Capital Gains and Qualified Dividends

Rate$*$Taxable IncomeMarried Filing JointlyMarried Filing SeparatelySingleHead of HouseholdTrusts and Estates$0\%$$$0-$ $$94,050$$$0-$ $$47,025$$$0-$ $$47,025$$$0-$ $$63,000$$$0-$ $$3,15015\%$$$94,051-$ $$583,750$$$47,026-$ $$291,850$$$47,026-$ $$518,900$$$63,001-$ $$551,350$$$3,151-$ $$15,450$ Assume the original facts except that Jeremy has only $$8,700$ in itemized deductions. What is Jeremy's tax refund or tax due?

Note: Round your intermediate calculations and final answer to the nearest whole dollar amount.

DescriptionAmount$(1)$ Gross income$$105,150(2)$ For AGI deductions$0(3)$ Adjusted gross income$$105,150(4)$ Standard deduction$21,900(5)$ Itemized deductions$8,700(6)$ Greater of standard deduction or itemized deductions, $21900(7)$ Taxable income$$83250(8)$ Income tax liability??$(9)$ Child tax credit$2,000(10)$ Tax withholding$10,000$Tax $($refund$)??$