17.12 1713 are constant? Claude, who files tax returns using the status single, reported a TI of $80,000 last year. If the state income tax rate is 6%, determine the (a) average federal tax rate, (b) overall effective tax rate, (c) total taxes to be paid based on the effective tax rate, and (d) total taxes paid to state and federal governments. By what amount is the tax determined using the effetive tax rate in (c) an under or over estimate when compared to this total tax amount? CF Jordon Management Services has operated for the last 26 years in a northern province where the provincial income tax on