! Required information [The following information applies to the questions displayed below.] Ms. Ellis, a single individual, had $144,000 taxable income. Assume the taxable year is 2018. Compute her income tax assuming that: Use Individual Tax Rate Schedules. b. Taxable income includes $21,800 capital gain eligible for the 15 percent preferential rate. (Round your intermediate calculations and final answer to the nearest whole dollar amount.) Income tax ! Required information [The following information applies to the questions displayed below.] Ms. Ellis, a single individual, had $144,000 taxable income. Assume the taxable year is 2018. Compute her income tax assuming that Use Individual Tax Rate Schedules. a. Taxable income includes no capital gain. (Round your intermediate calculations and final answer to the nearest whole dollar amount.) Income tax INDIVIDUAL TAX RATES Married Filing Jointly and Surviving Spouse If taxable Income Is: The tax Is: Not over $19,050 Over $19,050 but not over $77,400 Over $77,400 but not over $165,000 Over $165,000 but not over $315,000 10% of taxable income $1,905.0012% of excess over $19,050 $8,907.0022% of excess over $77,400 $28,179.00 24% of excess over $165,000 $64,179.0032% of excess over $315,000 $91,379.00 35% of excess over $400,000 $161,379.00 37% of excess over $600,000 Over $315,000 but not over $400,000 Over $400,000 but not over $600,000 Over $600,000 Marrled Filing Separately If taxable Income Is: The tax Is: Not over $9,525 Over $9,525 but not over $38,700 Over $38,700 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $300,000 10% of taxable income $952.5012% 4,453.5022% of excess over $38,700 $14,089.50 24% of excess over $82,500 $32,089.5032% of excess over $157,500 $45,689.5035% of excess over $200,000 $80,689.5037% of excess over $300,000 excess over $9,525 Over $300,000 Heads of Household If taxable Income Is: The tax Is: Not over $13,600 Over $13,600 but not over $51,800 10% of taxable income $1,360.0012% of excess over $13,600 $5,944.00+22% of excess over $51,800 $12,698.00 24% of excess over $82,500 $30,698.0032% of excess over $157,500 $44,298.0035% of excess over $200,000 $149,298.00 37% of excess over $500,000 Over $51,800 but not over $82,500 Over $82,500 but not over $157,500 Over $157,500 but not over $200,000 Over $200,000 but not over $500,000 Over $500,000 Single The tax Is: If taxable Income Is: Not over $9,525 10% of taxable income $952.5012% of excess over $9,525 Over $9,525 but not over $38,700 $4,453.5022% of excess over $38,700 Over $38,700 but not over $82,500 $14,089.50 +24% of excess over $82,500 Over $82,500 but not over $157,500 $32,089.5032% of excess over $157,500 Over $157,500 but not over $200,000 $45,689.50 35% of excess over $200,000 $150,689.50+37% of excess over $500,000 Over $200,000 but not over $500,000 Over $500,000 ESTATE AND TRUST TAX RATES If taxable Income Is: The tax Is: Not over $2,550 10% of taxable income $255 24% of the excess over $2,550 Over $2,550 not over $9,150 $1,83935% of the excess over $9,150 Over $9,150 not over $12,500 $3,011.5037% of the excess over $12,500 Over $12,500