Brandon, an unmarried individual, has $196,400 taxable income. Assume the taxable year is 2022. Compute income tax in each of the following cases: Use Individual Tax Rate Schedules.

Required:

Brandon is a single taxpayer.

Brandon is a head of household.

Brandon is a surviving spouse.

Individual Tax Rate Schedules

Married Filing Jointly and Surviving Spouse

If taxable income is	The tax is
Not over $20,550	10% of taxable income
Over $20,550 but not over $83,550	$2,055.00 + 12% of excess over $20,550
Over $83,550 but not over $178,150	$9,615.00 + 22% of excess over $83,550
Over $178,150 but not over $340,100	$30,427.00 + 24% of excess over $178,150
Over $340,100 but not over $431,900	$69,295.00 + 32% of excess over $340,100
Over $431,900 but not over $647,850	$98,671.00 + 35% of excess over $431,900
Over $647,850	$174,253.50 + 37% of excess over $647,850

Married Filing Separately

If taxable income is	The tax is
Not over $10,275	10% of taxable income
Over $10,275 but not over $41,775	$1,027.50 + 12% of excess over $10,275
Over $41,775 but not over $89,075	$4,807.50 + 22% of excess over $41,775
Over $89,075 but not over $170,050	$15,213.50 + 24% of excess over $89,075
Over $170,050 but not over $215,950	$34,647.50 + 32% of excess over $170,050
Over $215,950 but not over $323,925	$49,335.50 + 35% of excess over $215,950
Over $323,925	$87,126.75 + 37% of excess over $323,925

Head of Household

If taxable income is	The tax is
Not over $14,650	10% of taxable income
Over $14,650 but not over $55,900	$1,465.00 + 12% of excess over $14,650
Over $55,900 but not over $89,050	$6,415.00 + 22% of excess over $55,900
Over $89,050 but not over $170,050	$13,708.00 + 24% of excess over $89,050
Over $170,050 but not over $215,950	$33,148.00 + 32% of excess over $170,050
Over $215,950 but not over $539,900	$47,836.00 + 35% of excess over $215,950
Over $539,900	$161,218.50 + 37% of excess over $539,900

Single

If taxable income is	The tax is
Not over $10,275	10% of taxable income
Over $10,275 but not over $41,775	$1,027.50 + 12% of excess over $10,275
Over $41,775 but not over $89,075	$4,807.50 + 22% of excess over $41,775
Over $89,075 but not over $170,050	$15,213.50 + 24% of excess over $89,075
Over $170,050 but not over $215,950	$34,647.50 + 32% of excess over $170,050
Over $215,950 but not over $539,900	$49,335.50 + 35% of excess over $215,950
Over $539,900	$162,718 + 37% of excess over $539,900