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2022 Tax Rate Schedules Individuals Sichadula X_Sinelo Sehedule Val-Marriad Eiline Inintlu ar Oualifvine Widow(er) begin{tabular}{|c|c|c|} hline$431,900 & $69,295 plus 32% of the excess over $340,100

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2022 Tax Rate Schedules Individuals Sichadula X_Sinelo Sehedule Val-Marriad Eiline Inintlu ar Oualifvine Widow(er) \begin{tabular}{|c|c|c|} \hline$431,900 & $69,295 plus 32% of the excess over $340,100 \\ \hline$647,850 & $647,850 & $98,671 plus 35% of the excess over $431,900 \\ \hline & & $174,253.50 plus 37% of the excess over $647,850 \\ \hline \end{tabular} Schedule Z-Head of Household \begin{tabular}{|c|c|c|c|} \hline If taxable income is over: But not over: & The tax is: \\ \hline$0 & $14,650 & 10% of taxable income \\ \hline$14,650 & $55,900 & $1,465 plus 12% of the excess over $14,650 \\ \hline$55,900 & $9,050 & $6,415 plus 22% of the excess over $55,900 \\ \hline$89,050 & $170,050 & $13,708 plus 24% of the excess over $9,050 \\ \hline$170,050 & $215,950 & $33,148 plus 32% of the excess over $170,050 \\ \hline$215,950 & $539,900 & $47,836 plus 35% of the excess over $215,950 \\ \hline$539,900 & & $161,218.50 plus 37% of the excess over $539,900 \\ \hline \end{tabular} Schedule X-2-Married Filing Separately Required information The following information applies to the questions displayed below] Demarco and Janine Jackson have been married for 20 years and have four children (no children under age 6 at year. end) who qualify as their dependents (Damarcus, Jasmine. Michael, and Candice). The couple received salary income of $98,500 and qualified business income of $16,500 from an investment in a partrership, and they sold their home this year. They initially purchased the home three years ago for $232,500 and they sold it for $282,500, The gain on the sale qualified for the exclusion from the sale of a principal residence. The Jacksons incurred $17,800 of itemized deductions (no charitable contributions), and they had $4,000 withheld from their paychecks for federal taxes. They are aiso allowed to claim a child tax credit for each of their children. However, because Candice was 18 years of age at year end, the Jacksons may claim a child tax credit for other qualifying dependents for Candice (Use theitax rateschedulcs) Required: c. What would their taxable income be if their itemized deductionstofaled $29,300 instead of $17,800 ? d. What would theit taxable income be it they had $0 itemized decluctions and 58,600 of for AGl deductions? e. Assume the original facts but now suppose the Jacksons also incurred a los of 55.650 on the sale of some of their investment as5ets. What effect does the $5.650 loss have on their taxable income? 1. Assume the otiginal facts but now suppose the facksons own investiments that appreciated by $10,000 during the year The Jacisons believe the investments wilf continue to apereciate, so they did not sell the investments during this year What is the jecksorst taxabie income? What would their taxable income be if their Itemized deductions totaled $29,300 instead of $17,800 ? What would their taxable income be if they had 50 itemized deductions and $8,600 of for AGI deductions? e. Assume the original facts but now suppose the Jacksons also incurred a loss of $5,650 on the sale of some of their investment assets. What effect does the $5,650 loss have on their taxable income? f. Assume the original facts but now suppose the Jacksons own investments that appreciated by $10.000 during the year. The Jacksons believe the investments will continue to appreciate, so they did not sell the investments during this year: What is the Jacksons' taxable income? Assume the original facts but now suppose the Jacksions also incurred a loss of $5,650 on the sale of some of their investment assets. What effect does the 55,650 loss have on their taxable income? e. Assume the original facts but now suppose the Jacksons also incurred a loss of $5,650 on the sale of some of their investr assets. What effect does the $5,650 loss have on their taxable income? f. Assume the original facts but now suppose the Jacksons own investments that appreciated by $10,000 during the year. The Jacksons believe the investments will continue to appreciate, so they did not sell the investments during this year. What is the Jacksons' taxable income? Assume the original facts but now suppose the Jacksons own investments that appreciated by $10,000 during the yeac. The Jacksons believe the investments will continue to appreciate, so they did not sell the investments during this year. What is the Jackeons' taxable income

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