Rick, who is single, has been offered a position as a city landscape consultant. The position pays $57,500 in cash wages. Assume Rick files single and is entitled to one personal exemption. Rick deducts the standard deduction instead of itemized deductions. (use the tax rate schedules.)

Two parts: same chart for both.

2017 Tax Rate Schedule Schedule X-SIngle Schedule Z-Head of Household If taxable income is over: If taxable income is over But not But not over: The tax is: over: The tax is: 10% of taxable income $932.50 plus 15% of the excess over $9,325 $5.226.25 plus 25% of the excess over $37,950 $18.7 13.75 plus 28% of the excess over $91,900 $46.643.75 plus 33% of the excess over $191,650 $ 1 20.9 10.25 plus 35% of the excess over $416,700 $ 12 1,505.25 plus 39.6% of the excess cver $418,400 10% of taxable income $1,335.00 plus 15% of the excess over $13,350 $6,952.50 plus 25% of the excess over $50,800 $27,052.50 plus 28% of the excess over $131,200 $49.8 16.50 plus 33% of the excess over $212,500 $117,202.50 plus 35% of the excess over $416,700 $1 26.950.00 plus 39.6% of the excess over $444,550 0 $ 9,325 0 $ 13,350 S 9.325 $37.950 $91.900 $191,650 $4 16,700 $418,400 $37.950 $ 91.900 $191.650 $416,700 $41 8.400 $ 13,350 $ 50.800 $ 1 3 1.200 $21 2.500 $416.700 $444.550- $ 50,800 $ 131.200 $21 2.500 $41 6.700 $444.550 - Schedule Y-1-Marrled Fling Jointly or Qualifying Widow(er) Schedule Y-2-Marrled Fling Separately If taxable income is over But not If taxable Income Is over But not over: The tax is: over The tax is: $ 9.325 10% of taxable income $932.50 plus 1 5% of the excess over $9,325 $5,226.25 plus 25% of the excess over $37,950 $ 14,876.25 plus 28% of the excess over $76,550 $26,1 1 1 .25 plus 33% of the excess over $116,675 $56.364.00 plus 35% of the excess over $208,350 $65,814.00 plus 39.6% of the excess over $235,350 0 10% of taxable income $ 1,865.00 plus 1 5% of the excess over $18,650 $10.452.50 plus 25% of the excess over $75,900 $29,752.50 plus 28% of the excess over $153,100 $52.222.50 plus 33% of the excess cver $233,350 $ 1 1 2,728.00 plus 35% of the excess over $416,700 $ 1 3 1 ,628.00 plus 39.6% of the excess over $470,700 0 $ 18,650 $ 9,325 $ 37,950 $ 76.550 $ 1 16.675 $ 1 16.675 $208.350 $208.350 $235.350 $235.350- $ 37,950 $ 18,650 $75.900 $153,100 $233,350 $4 16,700 $470,700 $ 75,900 $153.100 $233,350 $416,700 $470,700 $ 76,550