LO.5 Compute the 2018 tax liability and the marginal and average tax rates for the fol- lowing taxpayers (use the 2018 tax rate schedules in Appendix A for this purpose).

a. Chandler, who files as a single taxpayer, has taxable income of $94,800.

b. Lazare, who files as a head of household, has taxable income of $57,050.