Meta$2.$ Taxes paid for a given income level

Suppose that Juanita is preparing to file her taxes. She is single and currently lives in Miami. Juanita earned $$205,000$ in taxable income in $2022.$ She reviews the following table, which shows the IRS tax rates for a single taxpayer in $2022.$

On Annual Taxable Income...

The Tax Rate Is$...$

$($Percent$)$

Up to $$10,27510\mathrm{.}0$

From $$10,275$ to $$41,77512\mathrm{.}0$

From $$41,775$ to $$89,07522\mathrm{.}0$

From $$89,075$ to $$170,05024\mathrm{.}0$

From $$170,050$ to $$215,95032\mathrm{.}0$

From $$215,950$ to $$539,90035\mathrm{.}0$

Over $$539,90037\mathrm{.}0$

Based on the IRS table, Juanita calculates that her marginal tax rate is when her annual taxable income is $$205,000.$

Juanita calculates that she owes in income taxes for $2022.$

Juanita then calculates that her average tax rate is $,$ based on the annual income level and the amount of taxes she owes for $2022.$

After figuring out what she owes in taxes in $2022,$ Juanita decides to ask an accountant for tax advice. The accountant claims that he has found a legal way to shelter $$4,000$ of taxable income from the federal government.

The maximum amount that Juanita is willing to pay to learn this strategy and reduce her taxable income by $$4,000$ is $.($Hint: Sheltering some income means finding a legal way to avoid being charged income tax on that income. For example, someone who has $$50,000$ in taxable income and shelters $$10,000$ pays income tax on only $$40,000.)$