Jurisdiction X levies a flat 14 percent tax on individual income in excess of $35,000 per year. Individuals who earn $35,000 or less pay no income tax.

Required:

1. Mr. Hill earned $96,100 income this year. Compute Mr. Hill's income tax and determine average and marginal tax rate.
2. Ms. Lui earned $45,200 income this year. Compute Ms. Lui's income tax and determine average and marginal tax rate.
3. Ms. Archer earned $32,800 income this year and paid no income tax. Describe Ms. Archer's average and marginal tax rate.
4. What type of rate structure does Jurisdiction X use for its individual income tax?