Jeremy $($unmarried$)$ earned $$102,100$ in salary and $$8,100$ in interest income during the year. Jeremy's employer withheld $$10,000$ of federal income taxes from Jeremy's paychecks during the year. Jeremy has one qualifying dependent child $($age $14)$ who lives with him. Jeremy qualifies to file as head of household and has $$25,100$ in itemized deductions, including $$2,000$ of charitable contributions to his church. $($Use the tax rate schedules.$)2022$ Tax Rate Schedules

Individuals

Schedule X$-$Single

If taxable income is over: But not over: The tax is:

$ $0$ $ $10,27510\%$ of taxable income

$ $10,275$ $ $41,775$ $$1,027\mathrm{.}50$ plus $12\%$ of the excess over $$10,275$

$ $41,775$ $ $89,075$ $$4,807\mathrm{.}50$ plus $22\%$ of the excess over $$41,775$

$ $89,075$ $ $170,050$ $$15,213\mathrm{.}50$ plus $24\%$ of the excess over $$89,075$

$ $170,050$ $ $215,950$ $$34,647\mathrm{.}50$ plus $32\%$ of the excess over $$170,050$

$ $215,950$ $ $539,900$ $$49,335\mathrm{.}50$ plus $35\%$ of the excess over $$215,950$

$ $539,900$ $$162,718$ plus $37\%$ of the excess over $$539,900$

Schedule Y$-1-$Married Filing Jointly or Qualifying Widow$($er$)$

If taxable income is over: But not over: The tax is:

$ $0$ $ $20,55010\%$ of taxable income

$ $20,550$ $ $83,550$ $$2,055$ plus $12\%$ of the excess over $$20,550$

$ $83,550$ $ $178,150$ $$9,615$ plus $22\%$ of the excess over $$83,550$

$ $178,150$ $ $340,100$ $$30,427$ plus $24\%$ of the excess over $$178,150$

$ $340,100$ $ $431,900$ $$69,295$ plus $32\%$ of the excess over $$340,100$

$ $431,900$ $ $647,850$ $$98,671$ plus $35\%$ of the excess over $$431,900$

$ $647,850$ $$174,253\mathrm{.}50$ plus $37\%$ of the excess over $$647,850$

Schedule Z$-$Head of Household

If taxable income is over: But not over: The tax is:

$ $0$ $ $14,65010\%$ of taxable income

$ $14,650$ $ $55,900$ $$1,465$ plus $12\%$ of the excess over $$14,650$

$ $55,900$ $ $89,050$ $$6,415$ plus $22\%$ of the excess over $$55,900$

$ $89,050$ $ $170,050$ $$13,708$ plus $24\%$ of the excess over $$89,050$

$ $170,050$ $ $215,950$ $$33,148$ plus $32\%$ of the excess over $$170,050$

$ $215,950$ $ $539,900$ $$47,836$ plus $35\%$ of the excess over $$215,950$

$ $539,900$ $$161,218\mathrm{.}50$ plus $37\%$ of the excess over $$539,900$

Schedule Y$-2-$Married Filing Separately

If taxable income is over: But not over: The tax is:

$ $0$ $ $10,27510\%$ of taxable income

$ $10,275$ $ $41,775$ $$1,027\mathrm{.}50$ plus $12\%$ of the excess over $$10,275$

$ $41,775$ $ $89,075$ $$4,807\mathrm{.}50$ plus $22\%$ of the excess over $$41,775$

$ $89,075$ $ $170,050$ $$15,213\mathrm{.}50$ plus $24\%$ of the excess over $$89,075$

$ $170,050$ $ $215,950$ $$34,647\mathrm{.}50$ plus $32\%$ of the excess over $$170,050$

$ $215,950$ $ $323,925$ $$49,335\mathrm{.}50$ plus $35\%$ of the excess over $$215,950$

$ $323,925$ $$87,126\mathrm{.}75$ plus $37\%$ of the excess over $$323,925$

a$.$Determine Jeremy's tax refund or taxes due.

b$.$Assume that in addition to the original facts, Jeremy has a long$-$term capital gain of $$14,050.$ What is Jeremy's tax refund or tax due including the tax on the capital gain?

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

c$.$Assume the original facts except that Jeremy has only $$3,500$ in itemized deductions. Assume the charitable contribution deduction for non$-$itemizers applies to $2022.$ What is Jeremy's tax refund or tax due?