Individual Tax Rate Schedules Married Filing Jointly and Surviving Spouse If taxable income is: Not over $19,750 Over $19,750 but not over $80,250 Over $80,250 but not over $171,050 Over $171,050 but not over $326,600 Over $326,600 but not over $414,700 Over $414,700 but not over $622,050 Over $622,050 Married Filing Separately If taxable Income is: Not over $9,875 Over $9,875 but not over $40,125 Over $40,125 but not over $85,525 Over $85,525 but not over $163,300 Over $163,300 but not over $207,350 Over $207,350 but not over $311,025 Over $311,025 Heads of Household If taxable income is: Not over $14,100 Over $14,100 but not over $53,700 Over $53,700 but not over $85,500 Over $85,500 but not over $163,300 Over $163,300 but not over $207,350 Over $207,350 but not over $518,400 Over $518,400 Single If taxable income is: Not over $9,875 Over $9,875 but not over $40,125 Over $40,125 but not over $85,525 Over $85,525 but not over $163,300 Over $163,300 but not over $207,350 Over $207,350 but not over $518,400 Over $518,400 The tax is: 10% of taxable income $1,975 + 12% of excess over $19,750 $9,235 + 22% of excess over $80,250 $29,211 + 24% of excess over $171,050 $66,543 + 32% of excess over $326,600 $94,735 + 35% of excess over $414,700 $167,307.50 + 37% of excess over $622,050 The tax is: 10% of taxable income $987.50 + 12% of excess over $9,875 $4,617.50 + 22% of excess over $40,125 $14,605.50 + 24% of excess over $85,525 $33,271.50 + 32% of excess over $163,300 $47,367.50 + 35% of excess over $207,350 $83,653.75 + 37% of excess over $311,025 The tax is: 10% of taxable income $1,410+12% of excess over $14,100 $6,162 + 22% of excess over $53,700 $13,158 +24% of excess over $85,500 $31,830 + 32% of excess over $163,300 $45,926 + 35% of excess over $207,350 $154,793.50 + 37% of excess over $518,400 The tax is: 10% of taxable income $987.50 + 12% of excess over $9,875 $4,617.50 + 22% of excess over $40,125 $14,605.50 + 24% of excess over $85,525 $33,271.50 + 32% of excess over $163,300 $47,367.50 + 35% of excess over $207,350 $156,235 + 37% of excess over 518,400 Ms. Barnes, an unmarried individual, has $196,400 taxable income. Assume the taxable year is 2020. Compute her income tax in each of the following cases: Use Individual Tax Rate Schedules Required: a. Ms. Barnes is a single taxpayer. (Round your answer to the nearest whole dollar amount.) b. Ms. Barnes is a head of household. c. Ms. Barnes is a surviving spouse. Case a. Single taxpayer b. Head of household c. Surviving spouse Income tax