Use Tax Rate Schedule. Carson Wentz, of Philadelphia, determined the following tax information: salary, $144,000; interest earned, $2,000; qualified retirement plan contribution, $6,000; itemized deductions, $14,000. Filing single, calculate Carsons taxable income and tax liability

Individual Taxpayers If Taxable Income Is Between: The Tax Due Is: \begin{tabular}{|c|c|} \hline 0$9,700 & 10% of taxable income \\ \hline$9,701$39,475 & $970+12% of the amount over $9,700 \\ \hline$39,476$84,200 & $4,543+22% of the amount over $39,475 \\ \hline$84,201$160,725 & $14,382.50+24% of the amount over \\ $84,200 \\ \hline$160,726$204,100 & $32,748.50+32% of the amount over \\ $160,725 \\ \hline$204,101$510,300 & $46,628.50+35% of the amount over \\ $204,100 \end{tabular} Married Individuals Filing Joint Returns and Surviving Spouses If Taxable Income Is Between: The Tax Due Is: 0$19,400 10% of taxable income $19,401$78,950$78,951$168,400$168,401$321,450$1,940+12%oftheamountover$19,400$9,086+22%oftheamountover$78,950$28,765+24%oftheamountover$168,400 $321,451$408,200$65,497+32%oftheamountover$321,450 $408,201$612,350$93,257+35%oftheamountover$408,200 $612,351+ $164,709.50+37% of the amount over $612,350