Mr. and Mrs. L are married with no dependent children. Mr. L worked for Smart Tech Corporation January through March, and for Computer Associates the remainder of the year. Mrs. L finished her degree in November and immediately began as an associate with Smith and Weber. They report the following information for 2016.Use Individual Tax Rate Schedules and Standard Deduction Table.

Mr. Ls salary from Smart Tech $32,000

Mr. Ls salary from Computer Associates 122,000

Mrs. L's salary from Smith and Weber 15,550

Interest from savings account 700

Itemized deductions 9,000

Dividends eligible for 15% rate 2,200

QuestionCompute taxable income tax liability

I've already know the answer with this question,but I do not know how can I get the "ordinary income" and the tax on ordinary income,please explain to me.

Answer: Tax on dividends(2,200 15%) $330

Tax on ordinary income of $149,550 28,930

Excess Social Security Credit (1,984)

Tax liability $27,276

INDIVIDUAL TAX RATE SCHEDULES Married Filing Jointly and Surviving Spouse The tax is: If taxable income is: Not over $18,550 10% of taxable income Over $18,550 but not over $75,300 $1,855.00 15% of excess over $18,550 Over $75,300 but not over $151,900 $10,367.50 25% of excess over $75,300 Over $151,900 but not over $231,450 $29,517.50 28% of excess over $151,900 Over $231,450 but not over $413,350 $51,791.50 33% of excess over $231,450 Over $413,350 but not over $466,950 $111,818.50 35% of excess over $413,350 $130,578.50 39.6% of excess over $466,950 Over $466,950 Married Filing Separately If taxable income is: The tax is: 10% of taxable income Not over $9,275 $927.50 15% of excess over $9,275 Over $9,275 but not over $37,650 Over $37,650 but not over $75,950 $5,183.75 25% of excess over $37,650 Over $75,950 but not over $115,725 $14,758.75 28% of excess over $75,950 Over $115,725 but not over $206,675 $25,895.75 33% of excess over $115,725 Over $206,675 but not over $233,475 $55,909.25 35% of excess over $206,675 $65,289.25 39.6% of excess over $233,475 Over $233,475 Heads of Household If taxable income is: The tax is: 10% of taxable income Not over $13,250 1,325.00 15% of excess over $13,250 Over $13,250 but not over $50,400 $6,897.50 25% of excess over $50,400 Over $50,400 but not over $130,150 $26,835.00 28% of excess over $130,150 Over $130, 150 but not over $210,800 $49,4 17.00 33% of excess over $210,800 Over $210,800 but not over $413,350 Over $413,350 but not over $441,000 $116,258.50 35% of excess over $413,350 Over $441,000 $125,936.00 39.6% of excess over $441,000 Single If taxable income is: The tax is: Not over $9,275 10% of taxable income Over $9,275 but not over $37,650 $927.50 15% of excess over $9,275 Over $37,650 but not over $91,150 $5,183.75 25% of excess over $37,650 Over $91,150 but not over $190,150 $18,558.75 28% of excess over $91,150 Over $190, 150 but not over $413,350 $46,278.75 33% of excess over $190,150 Over $413,350 but not over $415,050 $119,934.75 35% of excess over $413,350 $120,529.75 39.6% of excess over $415,050 Over $415,050