2019 TAX TABLE

Havel and Petra are married and will file a joint tax return. Havel has W-2 income of $40,000, and Petra has W-2 income of $43,175. Use the appropriate Tax Tables and Tax Rate Schedules.

Required:

1. What is their tax liability using the Tax Tables?
2. What is their tax liability using the Tax Rate Schedule? (Round your intermediate computations and final answer to 2 decimal places.)