Government G levies an income tax with the following rate structure:

Percentage Rate Bracket

$6\%$ Income from $0$ to $$30,000$

$10$ Income from $$30,001$ to $$70,000$

$20$ Income from $$70,001$ to $$200,000$

$28$ Income in excess of $$200,000$

Required:

Taxpayer A$$s taxable income is $$172,100.$ Compute A$$s income tax liability and average tax rate. What is A$$s marginal tax rate?

Taxpayer B$$s taxable income is $$611,600.$ Compute B$$s income tax liability and average tax rate. What is B$$s marginal tax rate?