Exercise 2 Mr. Jimnez earned 2012 a total amount of income of 100.000 while his friend Mr. Lpez earned 250.000 a) Calculate the tax liabilities, the average tax rate and the marginal tax rates for both taxpayers. Take into account the tax systems allows for a general deduction in the base of 1236.24 and applies the following tax brackets: tax base from..until total liabilities (including last full bracket) 4,249.72 8,533.72 16,081.72 44,716.72 70,016.72 tax rate 24% 28% 37% 43% 46% 17,707.20 33,007.20 17,707.20 53,407.20 120,000.20 120,000.20 175,000.20 175,000.20 s taregresive. progresive or proportinl usty r aner