3. Use the following tax structure to answer questions a. and b.: Taxpayer Howard Bernadette Sheldon Leonard | Taxable Income $50,000 $150,000 $100,000 $50,000 Total Tax $10,000 $30,000 $20,000 a. For this system to be considered fair in terms of horizontal equity, how much tax should the tax system require Leonard to pay? b. Sheldon and Bernadette agree that the tax system should be fair in the sense that it is vertically equitable. However, while Sheldon thinks that vertical equity should be assessed in terms of the tax dollars paid by taxpayers, Bernadette thinks it should be assessed based on the tax rate applied to taxpayers. Assuming Leonard pays the amount of tax from part a. that makes the tax system horizontally equitable, is Sheldon or Bernadette more likely to think that the tax structure above has vertical equity