please answer question and explain math behind it

Jeremy earned $102,200 in salary and $8,200 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 $33,200 in itemized deductions, including $2,000 of charitable contributions to his church. (Use the tax rate schedules.) Problem 4-29 Part-b (Algo) b. Assume that in addition to the original facts, Jeremy has a long-term capital gain of $14,550. What is Jeremy's tax refund or tax due including the tax on the capital gain? (Round your intermediate calculations and final answer to the nearest whole dollar amount.) Description Amount 0 (1) Gross income (2) For AGI deductions (3) Adjusted gross income (4) Standard deduction (5) Itemized deductions $ 0 $ 0 (7) Taxable income (8) Income tax liability (9) Child tax credit (10) Tax withholding Jeremy earned $102,200 in salary and $8,200 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 $33,200 in itemized deductions, including $2,000 of charitable contributions to his church. (Use the tax rate schedules.) Problem 4-29 Part-c (Algo) c. Assume the original facts except that Jeremy has only $7,000 in itemized deductions. What is Jeremy's tax refund or tax due? Amount Description (1) Gross income (2) For AGI deductions (3) Adjusted gross income (4) Standard deduction (5) Itemized deductions $ 0 $ 0 (7) Charitable contribution (8) Taxable income (9) Income tax liability (10) Child tax credit (11) Tax withholding Schedule Z-Head of Household If taxable income is over: But not over: S 0 $ 14,200 $ 14 200 $ 54,200 $ 54,200 $ 86,350 $ 86,350 $ 164,900 $164.900 $ 209,400 $ 209.400 $ 523.600 $ 523,600 The tax is: 10% of taxable income $1,420 plus 12% of the excess over $14,200 $6,220 plus 22% of the excess over $54,200 $13,293 plus 24% of the excess over $86,350 $32,145 plus 32% of the excess over $164,900 $46,385 plus 35% of the excess over $209,400 $156,355 plus 37% of the excess over $523,600