Assume you are single and earning $60,000 per year, calculate your disposable income given a standard deduction of $12,000, the tax table below for federal income tax, 7.65% for FICA, and a 5% state income tax calculated on taxable income. What is your average and marginal tax rates? Rate Unmarried Taxpayer Married, filing.joint return 10% Up to $9,700 Up to $19,400 12% Over $9,700 Over $19,400 22% Over $39,475 Over $78,950 24% Over $84,200 Over $168,400 Disposable income: Average tax rate: Marginal tax rate