Using the table in the textbook, calculate the exact tax liability for Manuel, a 45 single teacher with $90,000 in taxable income.

Single Individuals If taxable income is: Marginal Tax Rate Up to

$9,275 10%

Over $9,276 but not over $37,650 15%

Over $37,651 but not over $91,150 25%

Over $91,151 but not over $190,150 28%

Over $190,151 but not over $413,350 33%

Over $413,351 but not over $415,050 35%

Over $415,051 39.6%