Use the

2016

marginal tax rates to compute the tax owed by the following person.

A married

man

filing separately with a taxable income of

$185,000.

Marginal Tax Rates, Standard Deductions, and Exemptions
	Unmarried, divorced, or legally separated	Married and each partner files a separate tax return	Married and both partners file a single tax return	Unmarried and paying more than half the cost of supporting a child or parent
Tax Rate	Single	Married Filing Separately	Married Filing Jointly	Head of Household
10%	up to $9275	up to $9275	up to $18,550	up to $13,250
15%	$9276 to $37,650	$9276 to $37,650	$18,551 to $75,300	$13,251 to $50,400
25%	$37,651 to $91,150	$37,651 to $75,950	$75,301 to $151,900	$50,401 to $130,150
28%	$91,151 to $190,150	$75,951 to $115,725	$151,901 to $231,450	$130,151 to $210,800
33%	$190,151 to $413,350	$115,726 to $206,675	$231,451 to $413,350	$210,801 to $413,350
35%	$413,351 to $415,050	$206,676 to $233,475	$413,351 to $466,950	$413,351 to $441,000
39.6%	more than $415,050	more than $233,475	more than $466,950	more than $441,000
Standard Deduction	$6300	$6300	$12,600	$9300
Exemptions (per person)	$4050	$4050	$4050