Suppose that Darnell is preparing to file his taxes. He is single and currently lives in Houston. Darnell earned $210,000 in taxable income in 2022. He reviews the following table, which shows the IRS tax rates for a single taxpayer in 2022. On Annual Taxable Income... The Tax Rate Is... (Percent) Up to $10,275 10.0 From $10,275 to $41,775 12.0 From $41,775 to $89,075 22.0 From $89,075 to $170,050 24.0 From $170,050 to $215,950 32.0 From $215,950 to $539,900 35.0 Over $539,900 37.0 Based on the IRS table, Darnell calculates that his marginal tax rate is when his annual taxable income is $210,000. Darnell calculates that he owes in income taxes for 2022. Darnell then calculates that his average tax rate is , based on the annual income level and the amount of taxes he owes for 2022. After figuring out what he owes in taxes in 2022, Darnell decides to ask an accountant for tax advice. The accountant claims that he has found a legal way to shelter $3,000 of taxable income from the federal government. The maximum amount that Darnell is willing to pay to learn this strategy and reduce his taxable income by $3,000 is . (Hint: Sheltering some income means finding a legal way to avoid being charged income tax on that income. For example, someone who has $50,000 in taxable income and shelters $10,000 pays income tax on only $40,000.)