Refer to the individual Tax rate below.

What are the tax liability, the marginal tax rate, and the average tax rate for a married couple filing jointly with $51,900 taxable income?

What are the tax liability, the marginal tax rate, and the average tax rate for a single individual with $197,200 taxable income?

What are the tax liability, the marginal tax rate, and the average tax rate for a head of household with $446,300 taxable income?

PRINCIPLES OF TAXATION FOR BUSINESS AND INV 2018 Income Tax Rates INDIVIDUAL TAX RATES Married Filing Jointly and Surviving Spouse If taxable income is: Not over $19,050 Over $19,050 but not over $77,400 $1,905.00 + 12% of excess over $19,050 Over $77,400 but not over $165,000 $8,907.00 + 22% of excess over $77,400 Over $165,000 but not over $315,000 $28,179.00 + 24% of excess over $165,000 Over $315,000 but not over $400,000 $64,179.00 + 32% of excess over $315,000 Over $400,000 but not over $600,000 $91,379.00 + 35% of excess over $400,000 Over $600,000 The tax is: 10% of taxable income $161,379.00 + 37% of excess over $600,000 Married Filing Separately The tax is: If taxable income is: Not over $9,525 Over $9,525 but not over $38,700 $952.50 + 12% of excess over $9,525 Over $38,700 but not over $82,500 4,453.50 + 22% of excess over $38,700 Over $82,500 but not over $157,500 $14,089.50 + 24% of excess over $82,500 Over $157,500 but not over $200,000 $32,089.50 + 32% of excess over $157,500 Over $200,000 but not over $300,000 $45,689.50 + 35% of excess over $200,000 Over $300,000 10% of taxable income $80,689.50 + 37% of excess over $300,000 Heads of Household The tax is: If taxable income is: Not over $13,600 Over $13,600 but not over $51,800 $ 1,360.00 + 12% of excess over $13,600 Over $51,800 but not over $82,500 $5,944.00 + 22% of excess over $51,800 Over $82,500 but not over $157,500 $ 12,698.00 + 24% of excess over $82,500 Over $157,500 but not over $200,000 $30,698.00 + 32% of excess over $157,500 Over $200,000 but not over $500,000 $44,298.00 + 35% of excess over $200,000 Over $500,000 10% of taxable income $149,298.00 + 37% of excess over $500,000