Based on the 2019 Federal Income Tax Bracket tables provided with this exam, calculate the total income taxes due (before deductions, exemptions, and credits) for the following three individuals:

(a) Muriel: Annual Income $21,000 (Muriel is a married and filing jointly)

(b) Matthew: Annual Income $60,336 (Matthew is a Head of Householdnote that this is the Median income in the United States for 2017 according to the Census)

(c) Miranda: Annual Income $3,141,592 + $66,600,000 in Capital Gains (Miranda is single).

Please provide steps on how you got the answers.

2019 INCOME TAX BRACKETS Individual Taxpayers If Taxable income Is Between: The Tax Due is: 0 - $9,875 10% of taxable income $9,876- $40,125 $987.50 + 12% of the amount over $9,875 $40,126 - $85,525 $4,617.50 +22% of the amount over $40,125 $85,526 - $163,300 $14,605.50 + 24% of the amount over $85,525 $163,301 - $207,350 $33,271.50 + 32% of the amount over $163,300 $207,351 - $518,400 $47,367.50 + 35% of the amount over $207,350 $518,400 $156,235 + 37% of the amount over $518,400 Heads of Household If Taxable income Is Between: The Tax Due is: 0 - $14,100 10% of taxable income $14,101 - $53,700 $1,410 + 12% of the amount over $14,100 $53,701 - $85,500 $6,162 + 22% of the amount over $53,700 $85,501 - $163,300 $13,158 + 24% of the amount over $85,500 $163,301 - $207,350 $31,830 + 32% of the amount over $163,300 $207,351 - $518,400 $45,926 + 35% of the amount over $207,350 $518,401 $154,793.50 +37% of the amount over $518,400 Married Filing Separately If Taxable income Is Between: The Tax Due is: $0 - $9,875 10% of taxable income $9,876 - $40,125 $987.50 + 12% of the amount over $9,875 $40,126 - $85,525 $4,617.50 + 22% of the amount over $40,125 $85,526 - $163,300 $14,605.50 + 24% of the amount over $85,525 $163,301 - $207,350 $33,271.50 + 32% of the amount over $163,300 $207,351 - $311,025 $47,367.50 + 35% of the amount over $207,350 $311,026 $83,653.75 + 37% of the amount over $311,025