Liam is single. He has no children and an adjusted income of $26,700. Last year, his employer held $172 from each monthly paycheck. He used the standard deduction when filing. Find the amount of income tax due to the IRS or the amount overpaid.
A Liam owes the IRS $91
B The IRS owes Liam $91
C The IRS owes Liam $329
D Liam owes the IRS $329