The United States federal personal income tax is calculated based on filing status and taxable income. There are four filing statuses: single filers, married filing jointly or qualified widow$($er$),$ married filing separately, and head of household. To simplify the problem, we assume that the tax rates for single status and married filing separately status are the same, and the tax rates for married filing jointly status and head of household status are the same. The table below shows a simplified version of rate details $($i$.$e$.,$ this is not the real rate table$).$

Here are two examples to help you understand how to use the rate table and you can assume that the incomes are whole numbers. $1)$ If you are single with a taxable income of $$20,000,$ the first $$11,600$ is taxed at $10\%$ and the remaining amount is taxed at $12\%,$ so your total tax is tiered as $$11,600**10\%+($$$20,000-$$$11,600)**12\%.$

If you are single with a taxable income of $$200,000,$ the first $$11,600$ is still taxed at $10\%,$ but different rates are applied to income in different brackets and the amount above $$191,950$ is taxed at $32\%,$ so your total tax is tiered as $$100,525.$

$\backslash$table$[[\backslash$table$[[$Marginal$],[$Tax Rate$]],$Single,$\backslash$table$[[$Married Filing$],[$Separately$]],\backslash$table$[[$Married Filing Jointly$],[$or Qualifying$],[$Widow $(er)$