info_tax.rb

require_relative 'tax_calculation'

record_list = 
[
  {
    first_name: 'Johnny',
    last_name: 'Smith',
    annual_income: 120000,
    tax_paid: 28000
  },
  {
    first_name: 'Liz',
    last_name: 'Lemon',
    annual_income: 95000,
    tax_paid: 21000
  },
  {
    first_name: 'Jane',
    last_name: 'Doe',
    annual_income: 140000,
    tax_paid: 30000
  },
  {
    first_name: 'Mike',
    last_name: 'Orsillio',
    annual_income: 40000,
    tax_paid: 8800
  }
]

tax = TaxCalculation.new(record_list)
tax

tax_calculation.rb

class TaxCalculation
  def initialize(record_list)
    @record_list = record_list
    liability
  end
  
  def liability
    @record_list.each do |individual|
      individual[:tax_owed] = (individual[:annual_income] * 0.22).to_i
      output_message(individual, "has a tax liability of")
      refund(individual)
    end
  end

  def refund(individual)
    individual[:tax_owed] = (individual[:tax_owed] - individual[:tax_paid])
    tax = individual[:tax_owed]
     if tax < 0 
       output_message(individual, "will receive a refund of")
     elsif tax > 0 
       output_message(individual, "still owes" ) 
     else
       output_message(individual, "receives and owes nothing") 
     end
  end

  def output_message(individual, message)
    puts "#{individual[:first_name]} #{individual[:last_name]} #{message} #{individual[:tax_owed].abs}"
  end
end