D Bu nessET and LST = REAL ESTATE PALS UC UNEMPLOYMENT miguel payroll Municipal Statistics KEYSTONE COLLECT Zipwhip. Text Messa eBook Tax Rate Schedule Calculator Ability-to-Pay Concept (LO. 2) Sheila, a single taxpayer, is a retired computer executive with a taxable income of $114,300 in the current year. She receives $34,500 per year in tax-exempt municipal bor interest. Adam and Tanya are married and have no children. Adam and Tanya's $114,300 taxable income is comprised solely of wages they earn from their jobs. Refer to the tax rate schedule for calculations. Do not round intermediate computations. Round your final answers to the nearest dollar. Assume that Adam and Tanya file jointly. Sheila's tax is . -Adam and Tanya's tax is{ ] The ifference in the txrate schedules for single and maried taxpayers reffcts t married taxpayers. The tax rate structures do reflect the ablity-to-pay concept the greater ability to pay tax by single taxpayers at the same income level as In some instances a provision exists that excludes certain types of income from taxation. This could result in a higher income taxpayer being taxed at less than his/her ability to pay