Clara earns $115,400 per year as an engineer. she has personal exemptions that total $3,500. What amount will be taxed at the rate of 5% for her state income taxes? use the table below to help you.

annual gross pay tax rate

first $1,000 1.5%

next $2,000 3%

next $2,000 4.5%

over $5,000 . 5%