Havel and Petra are married and will file a joint tax return. Havel has W$-2$ income of $$40,240,$ and Petra has W$-2$ income of $$46,677.$

Use the appropriate Tax Tables and Tax Rate Schedules.

Required:

What is their tax liability using the Tax Tables?

What is their tax liability using the Tax Rate Schedule. How do I find the permitted deduction?