TABLE 1.2: Tax Rates and Income Brackets for Joint Returns (2018) Taxable Income \begin{tabular}{cc} Tax Rates & Joint Returns \\ \hline 10% & $0 to $19,050 \\ 12% & $19,051 to $77,400 \\ 22% & $77,401 to $165,000 \\ 24% & $165,001 to $315,000 \\ 32% & $315,001 to $400,000 \\ 35% & $400,001 to $600,000 \\ 37% & Over $600,000 \end{tabular} During 2018 , the Smiths and the Joneses both filed joint tax returns. For the tax year ended December 31,2018 , the Smiths' taxable income was $117,000, and the Jones had total taxable income of $58,500. a. Using the federal tax rates given in Table 1.2, , for married couples filing joint returns, calculate the taxes for both the Smiths and the Joneses. b. Calculate and compare the ratio of the Smiths' to the Joneses' taxable income and the ratio of the Smiths' to the Joneses' taxes. What does this demonstrate about the federal income tax structure