No it's totally wrong. If you still have a 6,000 total tax on line 24 then you SUBTRACT the 3,000 withholding payment and you will still OWE another 3,000. Which should be on line 37. But line 16 might be wrong too. Are you saying the tax on your income will also be exactly 7,500?
Oh, and it took me awhile but your line 22 is wrong. It should 0 zero. You subtracted the wrong way. You are suppose to subtract the 13,500 from 7,500 which gives you a minus 6,000. (6,000) is less than zero. Then since your total tax line 24 is zero you will just get back all your 3,000 withholding.
You did 13,500 - 7,500 = 6,000
Should be 7,500 - 13,500 = (6,000) which is less than 0. So line 22 is 0.
