4.5 (20 points) Mary just got a job after graduating as an Industrial and Systems Engineer. After a year of working, she earned $100,000. She also earned $10,000 doing a side job in the same year. She was allowed a single personal deduction ($13,850) and estimates that she spent $4,000 other allowable deductions. Mary lives in Michigan where the state income tax is 4.5%. a) How much Income Tax (State and Federal) will Mary pay for the year? a. Use the single taxpayer tax bracket for filing 2023 taxes. https://www.irs.gov/filing/federal-income-tax-rates-and-brackets b) What if Mary got married, and their partner earned an annual salary of $90,000 during the year. The only deduction that they claim is the standard deduction ($27,700) for married and filing jointly. If they file taxes jointly, how much income tax do they pay for the year? a. Use the married filing jointly taxpayer tax bracket for filing 2023 taxes. https://www.irs.gov/filing/federal-income-tax-rates-and-brackets