The sheaf of papers accompanying the journal describes several potential revisions to the Rodosian personal and business tax code, including replacing the existing system with a progressive tax system, the assessment of different luxury and sin taxes, and/or modifications of the provisions of the current system. Two of the specific proposals include the following:

Policy Proposal 1: Replace the existing system with a progressive tax system that would tax business and individuals, using these schedules:

Business Tax Rates
If your Taxable Income Is	You Pay This Amount on the Base of the Bracket		Plus This Percentage on the Excess over the Base
Up to SR10,000,000	SR0		8%
SR10,000,000SR25,000,000	SR800,000		16%
SR25,000,000SR60,000,000	SR3,200,000		24%
SR60,000,000SR90,000,000	SR11,600,000		32%
SROver 90,000,000	SR21,200,000		40%
Personal Tax Rates
If your Taxable Income Is	You Pay This Amount on the Base of the Bracket		Plus This Percentage on the Excess over the Base
Up to SR16,000	SR0		9%
SR16,000SR38,000	SR1,440		20%
SR38,000SR75,000	SR5,840		30%
SROver 75,000	SR16,940		40%

Given these tax schedules, calculate the tax liabilities for:

	Gullivers Goldsmiths Company, which earns an income of SR65,000,000
	The following three individual taxpayers: (1) Gunnar, a beekeeper earning SR18,000 per year; (2) Marget, a cooper (barrel maker) earning SR42,000 per year; (3) Bjorn, a banker earning SR87,000 per year

Note: Round your average tax rate answers to two decimal places.

Taxpayer	Tax Obligation	Average Tax Rate
Gullivers Goldsmiths	SR	%
Gunnar	SR	%
Marget	SR	%
Bjorn	SR	%