Ranges of Adjusted Gross Income Taxable Income and Total Tax Liability are in thousands. Item Under $15,000 Number of returns Taxable income 39,275,802 Total tax liability Average tax rate* $ 6,944,629 $ 783,732 11.29% $15,000 to under $30,000 27,545,909 $ 193,057,768 $ 14,945,011 7.74% $30,000 to under $50,000 27,898,637 $ 605,024,808 $ 50,875,871 8.41% $50,000 to under $100,000 36,076,449 $ 1,755,197,416 $ 187,648,777 10.69% $100,000 to under $200,000 22,548,838 $ 2,305,990,171 $ 319,274,367 13.85% $200,000 or more 10,199,402 $ 3,866,637,623 $ 907,857,543 23.48% "The average tax rate is total tax liability divided by taxable income. Required: a. If the federal tax system was changed to a proportional tax rate structure with a tax rate of 17.10 %, calculate the amount of tax liability for 2021 for all taxpayers. b. What is the amount and nature of difference from actual tax liability specified in the above table? Required A Required B If the federal tax system was changed to a proportional tax rate structure with a tax rate of 17.10%, calculate the amount of tax liability for 2021 for all taxpayers. Note: Consider intermediate computations and final answer in thousands of dollars, rounded to the nearest whole number. Amount of tax liability < Required A Required B >