Chris, a Single Taxpayer, Had the Following Income and Deductions

Essay

Chris, a single taxpayer, had the following income and deductions during 2016:
$\begin{array}{ll}\text { Salary } & \$ 55,000 \\\text { Interest on bank account } & 300 \\\text { Tax-exempt interest } & 200 \\\text { Deduction for AGI } & 3,500 \\\text { Itemized deductions } & 8,000 \\\text { Taxes withheld } & 6,500\end{array}$ Calculate Chris's tax liability due or refund.