During 2015, the Smiths and the Jones both filed joint tax returns. For the tax year ended December 31, 2015, the Smiths' taxable income was $ 113,000, and the Jones had total taxable income of $ 56,500.

Taxable Income

Tax Rates Joint Returns

10% $0 to $18,150

15% $18,151 to $73,800

25% $73,801 to $148,850

28% $148,851 to $226,850

33% $226,851to $405,100

35% $405,101 to $457,600

39.6% Over $457,600

a. Using the federal tax rates given in Table 1.2 for married couples filing joint returns, the taxes for the Smiths is $__________ (Round to the nearest dollar.)

The taxes for the Jones is $___________(Round to the nearest dollar.)

b. The ratio of the Smiths' to the Jones' taxable income is _________(Round to two decimal places.)

The ratio of the Smiths' to the Jones' taxes is _______ (Round to two decimal places.)

c.What does this demonstrate about the federal income tax structure?

(Choose the best answer below.)

A.Those who earn higher incomes pay a higher proportion of their income in taxes.

B.Those who earn higher incomes pay a lower proportion of their income in taxes.

C.Those who earn lower incomes pay a higher proportion of their income in taxes.

D.Everyone pays the same proportion of their income in taxes.