During 2010, Gary earned $57000 as an executive. Gary, who is single, supported his half sister, who lives in a nursing home. Gary received the following interest: $400 on city of Los Angeles bonds, $200 on a money market account, and $2100 on a loan made to his brother. Gary spent one week serving on a jury and received $50. Gary received a refund of federal income taxes withheld during the prior year of $1200 and a state income tax refund of $140. Gary had itemized deductions last year of $8000. Gary received qualified dividends on Ace Corporation of $1400. Gary's itemized deductions equal $9000, and withholding for federal income taxes is $8000. Compute Gary's tax due or refund due for 2010.