Whitney received $75,000 of taxable income in 2016. 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.

b. She files a joint tax return with her spouse. Together their taxable income is $75,000.

c. She is married but files a separate tax return. Her taxable income is $75,000.

d. She files as a head of household.

2016 Federal Tax Rate Schedule Schedule X-Single Schedule Z-Head of Household If taxable If taxable income is But not income is But not The tax is: The tax is: Over: 0 9,275 10% of taxable income 0 13,250 10% of taxable income 9,275 37650 $92750 plus 15% of the excess 13,250 50,400 $1,325.00 plus 15% of the excess over $9,275 over $13,250 37650 91,150 $5,183.75 plus 25% of the excess 50,400 $130,150 $6,89750 plus 25% of the excess over $37650 over $50,400 $130,150 $210,800 $26.835.00 plus 28% of the excess 91,150 $190,150 $18,558.75 plus 28% of the excess over $91,150 over $130,150 $190,150 $413,350 $46.278.75 plus 33% of the excess $210,800 $413,350 $49,41700 plus 33% of the excess over $210,800 over $190.150 $413,350 $415.050 119,934.75 plus 35% of the excess $413.350 $441.000 $116.258.50 plus 35% of the excess over $413.350 over $413,350 $120,529.75 plus 39.6% of the excess $125,936.00 plus 39.6% of the excess $415.050 $441.000 over $415,050 over $441,000 Schedule Y1-Married Filing Jointly Schedule Y 2-Married Filing Separately of Qualifying Widow(er) If taxable income is But not If taxable The tax is: income is But not The tax is: over: 0 9.275 10% of taxable income 9.275 37650 $92750 plus 15% of the excess 0 18,550 10% of taxable income 18,550 75,300 $1,855.00 plus 15% of the excess over $9.275 37650 75.950 $5.183.75 plus 25% of the excess over $18,550 75,300 $151,900 $10,36750 plus 259% of the excess over $37650 over $75,300 75,950 $115,725 $14,758.75 plus 28% of the excess $151,900 $231,450 $29,51750 plus 289% of the excess over $75,950 over $151,900 $115,725 $206,675 $25,895.75 plus 33% of the excess $231 450 $413,350 $51,791.50 plus 33% of the excess over $115,725 over $231,450 $206,675 $233,475 $55,909.25 plus 35% of the excess $413,350 $466,950 $111,818.50 plus 35% of the excess over $206,675 $233,475 over $413,350 $65,289.25 plus 39.6% of the excess $466,950 over $233,475 $130,578.50 plus 39.6% of the excess over $466,950