a$.$ Using the federal tax rates given in Table $1\mathrm{.}2,,$ for married couples filing joint returns, calculate the taxes for both the Smiths and the Joneses.

a$.$ Using the federal tax rates given in Table $1\mathrm{.}2$ for married couples filing joint returns, the taxes for the Smiths is $$18,719.($Round to the nearest dollar.$)$

The taxes for the Joneses is $$6,{939}^{\text{'}}.($Round to the nearest dollar.$)$

b$.$ The ratio of the Smiths' to the Joneses' taxable income is $2\mathrm{.}00\text{'}.($Round to two decimal places.$)$

The ratio of the Smiths' to the Joneses' taxes is ${2\mathrm{.}70}^{\text{'}}.($Round to two decimal places.$)$

What does this demonstrate about the federal income tax structure? $($Choose the best answer below.$)$

A$.$ Those who earn higher incomes pay a higher proportion of their income in taxes.

B$.$ Those who earn lower incomes pay a higher proportion of their income in taxes.

C$.$ Those who earn higher incomes pay a lower proportion of their income in taxes.

D$.$ Everyone pays the same proportion of their income in taxes.