Problem $8-76($LO $8-4)($Algo$)$

This year Luke has calculated his gross tax liability at $$2,140.$ Luke is entitled to a $$2,910$ nonrefundable personal tax credit, a $$1,75$ business tax credit, and a $$770$ refundable personal tax credit. In addition, Luke has had $$2,725$ of income taxes withheld from his salary.

What is Luke's net tax due or refund?

Note: Input the amount as a positive value.