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