Taxable Income and Total Tax Liability are in thousands.

Ranges of Adjusted Gross Income
Item	Under $15,000	$15,000 to under $30,000	$30,000 to under $50,000	$50,000 to under $100,000	$100,000 to under $200,000	$200,000 or more
Number of returns	39,282,202	27,721,909	28,658,637	37,716,449	24,188,838	11,839,402
Taxable income	$ 6,951,029	$ 193,233,768	$ 605,784,808	$ 1,756,837,416	$ 2,307,630,171	$ 3,868,277,623
Total tax liability	$ 790,132	$ 15,121,011	$ 51,635,871	$ 189,288,777	$ 320,914,367	$ 909,497,543
Average tax rate*	11.37%	7.83%	8.52%	10.77%	13.91%	23.51%

*The average tax rate is total tax liability divided by taxable income.

Required:

1. If the federal tax system was changed to a proportional tax rate structure with a tax rate of 17.10%, calculate the amount of tax liability for 2021 for all taxpayers.
2. What is the amount and nature of difference from actual tax liability specified in the above table?