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Using the individual tax rate schedule , perform the following: a. Calculate the tax liability, after-tax earnings, and average tax rates for the following levels of partnership earnings before taxes: $14,300;$77,400;$316,000;$490,000;$1.1 million; $1.5 million; and $2.1 million. b. Plot the average tax rates (measured on the y-axis) against the pretax income levels (measured on the x-axis). What generalization can be made concerning the relationship between these variables? TABLE 1.2: Federal Income Tax Rates and Brackets for Individual Returns (2018) \begin{tabular}{ccl} \hline & & \\ Tax Rates & Taxable Income & \multicolumn{1}{c}{ Taxes } \\ \hline 10.0% & $0 to $9,875 & 10% of taxable income \\ 12.0% & $9,876 to $40,125 & $987.50, plus 12% of the amount over $9,875 \\ 22.0% & $40,126 to $85,525 & $4,617.50, plus 22% of the amount over $40,125 \\ 24.0% & $85,526 to $163,300 & $14,605.50, plus 24% of the amount over $85,525 \\ 32.0% & $163,301 to $207,350 & $33,271.50, plus 32% of the amount over $163,300 \\ 35.0% & $207,351 to $518,400 & $47,367.50, plus 35% of the amount over $207,350 \\ 37.0% & Over $518,401 & $156,235.50, plus 37% of the amount over $518,400 \end{tabular}