Sandra, a single taxpayer, has taxable income of $96,623. Using the tax tables, she has determined that her tax liability is:

Multiple Choice

• $17,368.

• $11,846.

• $15,973.

• $17,365.

Arno and Bridgette are married and have combined W-2 income of $78,056. They received a $380 refund after they filed their taxes. How much income tax did their employers withhold during the year? Use the tax tables.

Multiple Choice

• $9,313.

• $6,053.

• $6,433.

• The answer cannot be determined with the information provided.

Required:

Determine the tax liability, marginal tax rate, and average tax rate in each of the following cases. Use the appropriate Tax Tables and Tax Rate Schedules.

1. Single taxpayer, taxable income of $36,501.
2. Single taxpayer, taxable income of $89,757.

(For all requirements, use the tax tables to compute tax liability. Round "Average tax rate" to 2 decimal places.)

Tax Liability --- Marginal tax rate --- Average tax rate

a.

b.