Calculate the total tax $($FICA and income taxes$)$ owed by each individual in the following pair. Compare their overall tax rates. Assume that each individual is single and takes the standard deduction. Use the tax rates in the table to the right and the special rates for the dividends and capital gains.

Pierre earned $$128,000$ in wages. Katarina earned $$128,000,$ all from dividends and long$-$term capital gains.

$\backslash$table$[[$Tax Rate,Single$],[10\%,$up to $$9325$