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: 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. What is the amount and nature of difference from actual tax liability specified in the above table