Melissa and Aaron are married taxpayers with taxable income of $105,000 and file a joint tax return.

a. When you calculate their tax liability are you required to use the tax tables or the tax rate schedules, or does it matter?

The tax rate schedules must be used. Click here to access the tax table and tax rate schedules to use for this problem.

b. What is their 2017 tax liability? Round your answer to the nearest cent.