During 2018, the Smiths and the Joneses both filed joint tax returns. For the tax year ended December 31, 2018, the Smiths' taxable income was $130,000, and the Joneses had total taxable income of $65,000.

a. Using the federal tax rates given in Table 1.2 for married couples filing joint returns, calculate the taxes for both the Smiths and the Joneses family.

b. Calculate and compare the ratio of the Smiths' to the Joneses' taxable income and the ratio of the Smiths' to Joneses' taxes. What does this demonstrate about the federal tax structure?

Table 1.2

	Taxable Income
Tax Rates	Individual Returns	Joint Returns
10%	$0 to $9,525	$0 to $19,050
12%	$9,526 to $38,700	$19,051 to $77,400
22%	$38,701 to $82,500	$77,401 to $165,000
24%	$82,501 to $157,500	$165,001 to $315,000
32%	$157,501 to $200,000	$315,001 to $400,000
35%	$200,001 to $500,000	$400,001 to $600,000
37%	Over $500,000	Over $600,000