Maureen Smith is a single individual. She claims one exemption of $4,000 for herself and claims a standard deduction of $6,300. Her salary for the year was $128,300. Assume the following tax table is applicable.

Single Individuals

If Your Taxable

Income Is

You Pay This

Amount on the

Base of the Bracket

Plus This Percentage

on the Excess over the

Base

Average Tax

Rate at

Top of Bracket

Up to $9,225 $ 0 10.0% 10.0% $9,225-$37,450 922.50 15.0 13.8 $37,450-$90,750 5,156.25 25.0 20.4 $90,750-$189,750 18,481.25 28.0 24.3 $189,750-$411,500 46,075.25 33.0 29.0 $411,500-$413,200 119,401.25 35.0 29.0 Over $413,200 119,996.25 39.6 39.6

What is her federal tax liability?

$29,506.25 $21,933.75 $26,111.25 $21,150.75 $23,761.25