Hongtao is single and has a gross income of $89,000. His allowable deductions for adjusted gross income are $4,200, and his itemized deductions are $19,000. The standard deduction for 2019 is $12,200. Round all amounts to the nearest dollar. Refer to the Tax Rate Schedules to answer the following questions. a. Hangtao's taxable income is $ 65,800 and his tax liability is $ for 2019. b. If Hongtao has $12,000 withheld from his salary during 2019 then Hongtao has a refund of $ c. Assume the same facts as in part a and part b, except that Hongtao is married. His wife's salary is $30,000, and she has $2,000 withheld from her paycheck. They file jointly. The standard deduction for 2019 is $24,400. Their taxable income is $ and their tax liability is $ for 2019. They will receive a refund of $ 2019 INDIVIDUAL TAX RATE SCHEDULES Table B-1 Single Taxpayers But Not Over of the Amount Over The Tax Is If Taxable income Is Over $ 0 9,701 39,476 84,201 160,726 204,101 510,301 9,700 39,475 84,200 160,725 204,100 510,300 10% $ 970.00 + 12% 4,543.00 + 22% 14,382.00 + 24% 32,748.00 + 32% 46,628.50 + 35% 153,798.50 + 37% $ 0 9,700 39,475 84,200 160,725 204,100 510,300 Table B-2 Married Taxpayers Filing Jointly and Surviving Spouse If Taxable income Is Over But Not Over of the Amount Over The Tax Is $ 0 19,401 78,951 168,401 321,451 408,201 612,351 19,400 78,950 168,400 321,450 408,200 612,350 10% $ 1,940.00 + 12% 9,086.00 + 22% 28,675.00 + 24% 65,497.00 + 32% 93,257.00 + 35% 164,709.50 + 37% $ 0 29,400 78,950 168,400 321,450 408,200 612,350