Make the tax progressive with respect to average tax rates?

Total tax 736 Divide by Salary income 16000 Average tax rate for Mihwah 4.60% Taxable income for Shameika 68000 X Average tax rate 4.60% Tax baxed on average tax rate 3,128 Shameika must pay greater than $3080 to make tax rate progressive Minimum tax 3,129 736 Average tax rate for Mihwah = 100 16,000