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Use Tables 1, 2 and, 3 to answer the question. [Table 1. Tax Rate Brackets for Single Filers] Tax Bracket If Taxable Income Is: The

Use Tables 1, 2 and, 3 to answer the question.

[Table 1. Tax Rate Brackets for Single Filers]

Tax Bracket

If Taxable Income Is:

The Tax Is:

10%

Not over $9,325

10% of taxable income

15%

$9,325$37,950

$932.50 + 15% of excess over $9,325

25%

$37,950$91,900

$5,226.25 + 25% of excess over $37,950

28%

$91,900$191,650

$18,713.75 + 28% of excess over $91,900

33%

$191,650$416,700

$46,643.75 + 33% of excess over $191,650

35%

$416,700$418,400

$120,910.25 + 35% of excess over $416,700

39.6%

Over $418,400

$121,505.25 + 39.6% of excess over $418,400

[Table 2. Tax Rate Brackets for Married Filing Joint Returns and Surviving Spouses]

Tax Bracket

If Taxable Income Is:

The Tax Is:

10%

Not over $18,650

10% of taxable income

15%

$18,650$75,900

$1,865 + 15% of excess over $18,650

25%

$75,900$153,100

$10,452.50 + 25% of excess over $75,900

28%

$153,100$233,350

$29,752.50 + 28% of excess over $153,100

33%

$233,350$416,700

$52,222.50 + 33% of excess over $233,350

35%

$416,700$470,700

$112,728 + 35% of excess over $416,700

39.6%

Over $470,700

$131,628 + 39.6% of excess over $470,700

[Table 3. Standard Deduction Amounts]

Filing Status

2017

Single

$6,350

Married Filing Joint Returns and Surviving Spouses

$12,700

Head of Household

$9,350

Married Filing Separately

$6,350

The Robinsons, a family of two adults and four dependent children under age 16, had a gross annual income of $97,500 for 2017 and no adjustments for AGI. Assume their filing status is married filing jointly and they choose standard deduction.

If the personal and dependency exemption is $4,050 per person, what was total exemption for Robinsons income tax for 2017?

A

$8,100

B

$16,200

C

$20,250

D

$24,300

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