Tax rate	Single
10%	$0 to $9,700
12%	$9,701 to $39,475
22%	$39,476 to $84,200
24%	$84,201 to $160,725
32%	$160,726 to $204,100
35%	$204,101 to $510,300
37%	$510,301 or more

Using the tax bracket information above, calculate:

(1) The total dollar income tax liability for salary of $165,000.

(2) If your employer withholds $3,000 per paycheck (12 paychecks per year), does this exceed your tax liability (meaning, you will get a refund), or does this not exceed your tax liability (meaning, you will owe more taxes)?

(3) What will your refund or additional taxes owed be?

(4) If you were a small business owner, what could be some reasons for why you want lower taxes?