Determine the tax liability for tax year 2021 in each of the following instances. In each case, assume the taxpayer can take only the standard deduction.

Use the appropriate Tax Tables and Tax Rate Schedules.

1. A single taxpayer, not head of household, with AGI of $23,993 and one dependent.
2. A single taxpayer, not head of household, with AGI of $177,293 and no dependents.

   Note: Round your intermediate computations to 2 decimal places and final answer to the nearest dollar amount.

3. A married couple filing jointly with AGI of $40,445 and two dependents.
4. A married couple filing jointly with AGI of $162,788 and three dependents.

   Note: Round your intermediate computations to 2 decimal places and final answer to the nearest dollar amount.

5. A married couple filing jointly with AGI of $306,542 and one dependent.

   Note: Round your intermediate computations to 2 decimal places and final answer to the nearest dollar amount.

6. A taxpayer filing married filing separately with AGI of $69,496 and one dependent.
7. A qualifying widow, age 66, with AGI of $49,740 and one dependent.
8. A head of household with AGI of $15,347 and two dependents.
9. A head of household with AGI of $59,726 and one dependent.

Note: For all requirements, use the Tax Tables for taxpayers with taxable income under $100,000 and the Tax Rate Schedules for those with taxable income above $100,000.

021 Federal Tax Rate Schedules

Schedule X-Single

If taxable income is over:	But not over:	The tax is:
$0	$9,950	10% of taxable income
$9,950	$40,525	$995.00 plus 12% of the excess over $9,950
$40,525	$86,375	$4,664.00 plus 22% of the excess over $40,525
$86,375	$164,925	$14,751.00 plus 24% of the excess over $86,375
$164,925	$209,425	$33,603.00 plus 32% of the excess over $164,925
$209,425	$523,600	$47,843.00 plus 35% of the excess over $209,425
$523,600		$157,804.25 plus 37% of the excess over $523,600

Schedule Y-1-Married Filing Jointly or Qualifying Widow(er)

If taxable income is over:	But not over:	The tax is:
$0	$19,900	10% of taxable income
$19,900	$81,050	$1,990.00 plus 12% of the excess over $19,900
$81,050	$172,750	$9,328.00 plus 22% of the excess over $81,050
$172,750	$329,850	$29,502.00 plus 24% of the excess over $172,750
$329,850	$418,850	$67,206.00 plus 32% of the excess over $329,850
$418,850	$628,300	$95,686.00 plus 35% of the excess over $418,850
$628,300		$168,993.50 plus 37% of the excess over $628,300

Schedule Y-2-Married Filing Separately

If taxable income is over:	But not over:	The tax is:
$0	$9,950	10% of taxable income
$9,950	$40,525	$995.00 plus 12% of the excess over $9,950
$40,525	$86,375	$4,664.00 plus 22% of the excess over $40,525
$86,375	$164,925	$14,751.00 plus 24% of the excess over $86,375
$164,925	$209,425	$33,603.00 plus 32% of the excess over $164,925
$209,425	$314,150	$47,843.00 plus 35% of the excess over $209,425
$314,150		$84,496.75 plus 37% of the excess over $314,150

Schedule Z-Head of Household

If taxable income is over:	But not over:	The tax is:
$0	$14,200	10% of taxable income
$14,200	$54,200	$1,420.00 plus 12% of the excess over $14,200
$54,200	$86,350	$6,220.00 plus 22% of the excess over $54,200
$86,350	$164,900	$13,293.00 plus 24% of the excess over $86,350
$164,900	$209,400	$32,145.00 plus 32% of the excess over $164,900
$209,400	$523,600	$46,385.00 plus 35% of the excess over $209,400
$523,600		$156,355.00 plus 37% of the excess over $523,600