Whitney received $70,500 of taxable income in 2018. All of the income was salary from her employer. What is her income tax liability in each of the following alternative situations? Use Tax Rate Schedule for reference. (Do not round intermediate calculations. Round your answer to 2 decimal places.)

a. She files under the single filing status.

Income tax liability

b. She files a joint tax return with her spouse. Together their taxable income is $70,500.

Income tax liability

c. She is married but files a separate tax return. Her taxable income is $70,500.

Income tax liability

d. She files as a head of household.

Income tax liability

2018 Tax Rate Schedules

Individuals

Schedule X-Single

If taxable income is over:	But not over:	The tax is:
$ 0	$ 9,525	10% of taxable income
$ 9,525	$ 38,700	$952.50 plus 12% of the excess over $9,525
$ 38,700	$ 82,500	$4,453.50 plus 22% of the excess over $38,700
$ 82,500	$157,500	$14,089.50 plus 24% of the excess over $82,500
$157,500	$200,000	$32,089.50 plus 32% of the excess over $157,500
$200,000	$500,000	$45,689.50 plus 35% of the excess over $200,000
$500,000		$150,689.50 plus 37% of the excess over $500,000

Schedule Y-1-Married Filing Jointly or Qualifying Widow(er)

If taxable income is over:	But not over:	The tax is:
$ 0	$ 19,050	10% of taxable income
$ 19,050	$ 77,400	$1,905 plus 12% of the excess over $19,050
$ 77,400	$165,000	$8,907 plus 22% of the excess over $77,400
$165,000	$315,000	$28,179 plus 24% of the excess over $165,000
$315,000	$400,000	$64,179 plus 32% of the excess over $315,000
$400,000	$600,000	$91,379 plus 35% of the excess over $400,000
$600,000		$161,379 plus 37% of the excess over $600,000

Schedule Z-Head of Household

If taxable income is over:	But not over:	The tax is:
$ 0	$ 13,600	10% of taxable income
$ 13,600	$ 51,800	$1,360 plus 12% of the excess over $13,600
$ 51,800	$ 82,500	$5,944 plus 22% of the excess over $51,800
$ 82,500	$157,500	$12,698 plus 24% of the excess over $82,500
$157,500	$200,000	$30,698 plus 32% of the excess over $157,500
$200,000	$500,000	$44,298 plus 35% of the excess over $200,000
$500,000		$149,298 plus 37% of the excess over $500,000

Schedule Y-2-Married Filing Separately

If taxable income is over:	But not over:	The tax is:
$ 0	$ 9,525	10% of taxable income
$ 9,525	$ 38,700	$952.50 plus 12% of the excess over $9,525
$ 38,700	$ 82,500	$4,453.50 plus 22% of the excess over $38,700
$ 82,500	$157,500	$14,089.50 plus 24% of the excess over $82,500
$157,500	$200,000	$32,089.50 plus 32% of the excess over $157,500
$200,000	$300,000	$45,689.50 plus 35% of the excess over $200,000
$300,000		$80,689.50 plus 37% of the excess over $300,000