In Exercises 31 and 33 use the 2021 marginal tax rates in Table 8.1 to calculate the income tax owed by each person or couple.

31.) Filing status: head of household

Gross income: $72,000

Adjustments: none

Deductions: $4,500 state taxes, $2,000 theft loss

Tax credit: 6,000

33.) Filing status: married filing jointly

Gross income: $155,000

Adjustments: $21,500

Deductions: $4,550 state taxes, $10,800 mortgage interest, $5,400 property taxes, $15,600 charitable contributions

Tax credit: 7,500