1. A person had $2,345 withheld for federal income taxes, and had a tax liability of $2,410. Would this be a refund or an additional amount due for what amount?

2. Based on the following information, what is the amount of taxable income?

Gross salary,

$57,400

Interest earnings,

$320

Dividend income,

$160

One personal exemption,

$3,650

Itemized deductions,

$8,730