Number of returns $30,714,10327,409,92128,925,79637,546,95424,179,72611,615,632$

Taxable income $ $5,378,125$ $ $189,335,926$ $ $639,279,718$ $ $1,912,915,663$ $ $2,687,808,279$ $ $6,249,255,422$

Total tax liability $ $534,617$ $ $15,640,244$ $ $56,577,985$ $ $216,089,667$ $ $386,158,662$ $ $1,592,115,179$

Average tax rate$*$Footnote asterisk $9\mathrm{.}94\%8\mathrm{.}26\%8\mathrm{.}85\%11\mathrm{.}30\%14\mathrm{.}37\%25\mathrm{.}48\%$

$*$Footnote asteriskThe average tax rate is total tax liability divided by taxable income.

Required:

If the federal tax system was changed to a proportional tax rate structure with a tax rate of $17\%,$ calculate the amount of tax liability for $2021$ for all taxpayers.

What is the amount and nature of difference from actual tax liability specified in the above table?