Compute the 2020 tax liability and the marginal and average tax rates for the following taxpayers. Click here to access the 2020 tax rate schedule. If required, round the tax liability to the nearest dollar. When required, round the average rates to four decimal places before converting to a percentage (i.e. .67073 would be rounded to .6707 and entered as 67.07%). a. Chandler, who files as a single taxpayer, has taxable income of $91,200. Tax liability: Marginal rate: % Average rate: % b. Lazare, who files as a head of household, has taxable income of $63,000. Tax liability: $ CINE Marginal rate: % Average rate: % Single-Schedule X If taxable income is: But not Over- over- 2020 Tax Rate Schedules Head of householdSchedule Z of the If taxable amount income is: But not over- Over- over- The tax is: of the amount over- The tax is: $ 0 $ 9,875 ......... 10% $ 0 $ 0 $ 14,100 ......... 10% $ 0 9,875 $ 987.50 + 12% 9,875 14,100 40,125 85,525 53,700 85,500 $ 1,410.00 + 12% 6,162.00 + 22% 14,100 53,700 40,125 4,617.50 + 22% 40,125 53,700 85,525 14,605.50 + 24% 85,500 163,300 13,158.00 + 24% 85,500 163,300 207,350 85,525 163,300 163,300 33,271.50 + 32% 163,300 207,350 31,830.00 + 32% 163,300 207,350 207,350 518,400 47,367.50 + 35% 207,350 207,350 518,400 45,926.00 + 35% 518,400 156,235.00 + 37% 518,400 518,400 154,793.50 + 37% 518,400 Married filing separatelySchedule Y-2 Married filing jointly or Qualifying widow(er)- Schedule Y-1 If taxable of the income is: But not amount Over- The tax is: If taxable income is: Over- of the amount But not over- over- over- The tax is: over- $ 0 $ 19,750 ......... 10% $ 0 $ 0 10% $ 0 $ 9,875 40,125 19,750 80,250 $ 1,975.00 + 12% 19,750 9,875 $ 987.50 + 12% 9,875 80,250 171,050 9,235.00 + 22% 80,250 40,125 85,525 4,617.50 + 22% 40,125 171,050 85,525 163,300 14,605.50 + 24% 85,525 326,600 414,700 29,211.00 + 24% 66,543.00 + 32% 94,735.00 + 35% 171,050 326,600 207,350 326,600 414,700 33,271.50 + 32% 163,300 207,350 163,300 207,350 622,050 414,700 311,025 47,367.50 + 35% 622,050 167,307.50 + 37% 622,050 311,025 83,653.75 + 37% 311,025