Sgt$.$ Barnes is a veteran police officer and has been asked to sit for the Lieutenant's exam. She is excited about the opportunity as it is the natural progression of her career along with a great pay raise. However, Sgt$.$ Barnes also moonlights as a private security guard for major sporting events and is concerned the promotion and raise will have an adverse impact on her marginal tax rate. Sgt$.$ Barnes would like to know what the tax implication will be with the promotion and raise. Presented below are her current and proposed salaries along with her net income as a private security guard. For purposes of this problem, ignore any self$-$employment implications.