Item	Under 15,000	15,000 to under 30,000	30,000 to under 50,000	50,000 to under 100,000	100,000 to under 200,000	200,000 or more
Number of returns	39,283,002	27,743,909	28,753,637	37,921,449	24,393,838	12,044,402
Taxable Income	6,951,829	193,255,768	605,879,808	1,757,042,416	2,307,835,171	3,868,482,623
Total tax liability	790,932	15,143,011	51,730,871	189,483,777	321,119,367	909,702,543
Average tax rate *	11.38%	7.84%	8.54%	10.78%	13.91%	23.52%

fulred: a. If the federal tax system was changed to a proportional tax rate structure with a tax rate of 17.10%, calculate the amount of tax liability for 2021 for all taxpayers. b. What is the amount and nature of difference from actual tax liability specified in the above table? If the federal tax system was changed to a proportional tax rate structure with a tax rate of 17.10%, calculate the amount of tax liability for 2021 for all taxpayers. Note: Consider intermediate computations and final answer in thousands of dollars, rounded to the nearest whole number. Consider intermediate computations and final answer in thousands of dollars, rounded to the nearest whole number. fulred: a. If the federal tax system was changed to a proportional tax rate structure with a tax rate of 17.10%, calculate the amount of tax liability for 2021 for all taxpayers. b. What is the amount and nature of difference from actual tax liability specified in the above table? If the federal tax system was changed to a proportional tax rate structure with a tax rate of 17.10%, calculate the amount of tax liability for 2021 for all taxpayers. Note: Consider intermediate computations and final answer in thousands of dollars, rounded to the nearest whole number. Consider intermediate computations and final answer in thousands of dollars, rounded to the nearest whole number