1. Ulysses and Penelope are married and file separate returns for 2016. Penelope itemizes her deductions on her return. Ulysses adjusted gross income was $17,400, his itemized deductions were $2,250 and he is entitled to one exemption. Calculate Ulysses income tax liability assuming the couple does not live in community property state (you will need to use the tax table 2017):

2.Jonathan is a 35-year-old single taxpayer with adjusted gross income of $46,300. He uses the standard deduction and has no dependents.

Calculate Jonathons taxable income. Please show your work.

When you calculate Jonathons tax liability are you required to use the tax tables or the tax rate schedules, or does it matter?

What is Jonathons tax liability?

3. Christine is a single 50-year-old taxpayer with no dependents. Her only income is $40,750 of wages. Calculate her taxable income and her tax liability. Please show your work.

4. Determine from the tax table in Appendix A the amount of the income tax for each of the following taxpayers for 2015:

Taxpayer	Filing Status	Taxable Income	Income Tax
Allen	Single	$21,000
Boyd	MFS	$25,545
Caldwell	MFJ	$35,784
Dell	Head of Household	$27,450
Evans	Single	$45,000