Can someone explain the subparts to understand, thank you.

Problem #2. Your uncle has a taxable income of $85,311 last year.

(a) If he files as a head of household, what is his tax liability. (Use Table 18-3 and example 11 from Chapter 18 as a guide.)

(b) What would be your uncle's tax liability if he were to file his taxes as married filing jointly.

Example 11 Using the Tax Rate Tables Elizabeth Ashcroft had taxable income last year of $121,334. For income tax purposes, she files as married filing separately. Use the appropriate table to calculate her tax liability. Solution Strategy Step 1 We'll use the table for those with filing status Married filing Separately. Step 2 Reading down the first column, we find Elizabeth's taxable income in the range "Over $82,500 but not over $157,500." Step 3 Tax = 14,089.50 + .24(121,334 - 82,500) = 14,089.50 + .24(38,834) = 14,089.50 +9,320.16 = $23,409.66 Try It Exercise 11 Mike Straus had taxable income of $56,500 last year. If he files as single, what is his tax liability? Answer + From the table for single filers: Tax = 4,453.50+.22(56,500 - 38,700) = 4,453.50+.22(17,800) = 4,453.50 +3,916 = $8.369.50 Exhibit 18-3 Income Tax Rate Tables Filing status: Single Taxable income Tax At least $0 but not over $9,525 10% of the amount over $0 Over $9,525 but not over $38,700 $952.50 + 12% of the amount over $9,525 Over $38,700 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 $4,453.50 + 22% of the amount over $38,700 $14,089.50 +24% of the amount over $82,500 $32,089.50 + 32% of the amount over $157,500 $45,689.50 + 35% of the amount over $200,000 $150,689.50 + 37% of the amount over $500,000 Over $200,000 but not over $500,000 Over $500,000 Filing status: Married filing jointly or Qualifying widow(er) Taxable income Tax At least $0 but not over $19,050 10% of the amount over $0 Over $19,050 but not over $77,400 Over $77,400 but not over $165,000 Over $165,000 but not over $315,000 $1,905 + 12% of the amount over $19,050 $8,907 + 22% of the amount over $77,400 $28,179 + 24% of the amount over $165,000 $64,179 + 32% of the amount over $315,000 $91,379 + 35% of the amount over $400,000 $161,379 + 37% of the amount over $600,000 Over $315,000 but not over $400,00 Over $400,00 but not over $600,000 Over $600,000 Filing status: Married filing separately Taxable income Tax At least $0 but not over $9,525 10% of the amount over $0 Over $9,525 but not over $38,700 Over $38,700 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $300,000 $952.50 + 12% of the amount over $9,525 $4,453.50 + 22% of the amount over $38,700 $14,089.50 + 24% of the amount over $82,500 $32,089.50 + 32% of the amount over $157,500 $45,689.50 + 35% of the amount over $200,000 $80,689.50 + 37% of the amount over $300,000 Over $300,000 Tax Filing status: Head of household Taxable income At least $0 but not over $13,600 Over $13,600 but not over $51,800 Over $51,800 but not over $82,500 10% of the amount over $0 $1,360 + 12% of the amount over $13,600 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $500,000 Over $500,000 $5,944 + 22% of the amount over $51,800 $12,698 +24% of the amount over $82,500 $30,698 + 32% of the amount over $157,500 $44,298 + 35% of the amount over $200,000 $149,298 + 37% of the amount over $500,000