By the way, if you want something at a cheaper price point but still high quality for your son, I've been buying from these guys:
https://www.stirlingsoap.com/collections/eau-de-toilettes
I don't think they have anything that smells like Chanel No. 5, and most of the scents are more masculine. But a few are feminine (duchess, queen of hearts, evie, sweet stuff, witchy woman). Some of their scents are "inspired by" (basically copies of) more well known and expensive scents.
My personal favorite is Haverford, named after the Parks and Rec character.
I am seriously not into perfume/cologne at all, and I'm sure someone more knowledgeable would have better suggestions. But thought I'd throw in my 2c. Especially since the stuff that Sterling scents are inspired by is often 5x or 10x the price.
It goes without saying that the U.S. tax system is terrible.
That said, owing some money at filing time is more efficient for you. If you are owed a refund, it means that you are getting paid back an interest-free loan that you offered to the government for the year. Offering that loan to Uncle Sam gives you zero benefit. If you want to save the money for a big purchase, it's better off sitting in a interest-earning savings account, at the very least.
On the other hand, if you owe money at filing time, it means the government offered you an interest-free loan. You were able to take advantage of it throughout the year, and ideally put that money to good use. Now you have to pay it back, but at least you don't have to pay interest on it.
The later scenario is part of why underpayment penalties exist.
Of course the whole system is pretty terrible especially as knowing the number at filing time requires reading a damn horoscope or something. But with a bit of savvy and planning, you can end up with a better outcome.