Taxes paid for a given income level

Suppose that Kyoko is preparing to file her taxes. She is single and currently lives in Miami. Kyoko earned $$210,000$ in taxable income in $2022.$ She

reviews the following table, which shows the IRS tax rates for a single taxpayer in $2022.$

Based on the IRS table, Kyoko calculates that her marginal tax rate is

when her annual taxable income is $$210,000.$

Kyoko calculates that she owes

in income taxes for $2022.$

Kyoko then calculates that her average tax rate is

$,$ based on the annual income level and the amount of taxes she owes for $2022.$

After figuring out what she owes in taxes in $2022,$ Kyoko 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 Kyoko is willing to pay to learn this strategy and reduce her 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.)$