Please help me with my textbook problem

Jamie is single and shops online for household purchases such as televisions and computer equipment for personal use. This year Jamie purchased $$12,330$ of items each above $$1,000$ and $$750$ of items each below $$1,000$ from out of state retailers. Jamie sales tax rate area is $8\mathrm{.}25\%$ and he paid $$3$ of sales and use tax to other states. Jamie applies $75\%$ of any refund to next year$$s tax liability. This year$$s Form $540$ had the following amounts:

Adjusted gross income $$187,628$

Total tax $ $8,092$

Total payments $ $10,113$

What is the amount that will be "Applied to Next Year" reported on Form $540,$ line $98?$

$$0$

$$744$

$$968$