a. Total tax from the due date of the return until the filing date. 42. 101 Susan is single with a gross income of $120,000 and a taxable income of $98,000. In calculating gross income, she properly excluded $10,000 of tax-exempt interest income. Using the tax rate schedules in the chapter, calculate Susan's c. Average tax rate b. Marginal tax rate d. Effective tax rate LO1 A taxpayer has $95,000 of taxable income for the current year. Determine the total tax, the marginal tax rate, and the average tax rate if the taxpayer is a a. Single individual b. Married couple Corporation * 43. C. D.L.L