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Andy and Sally are married and under 50. They have no dependents. Sally’s salary

ID: 2529884 • Letter: A

Question

Andy and Sally are married and under 50. They have no dependents.

Sally’s salary (Federal withholding $3,000)                        60,000

Andy’s salary (Federal withholding $3,000)                       45,000

City of Dallas bonds                                                               1,500

Chase Bank Interest                                                                3,000

GM bonds                                                                                 5,000

Take a standard deduction, deduct their personal exemptions, and compute their tax and the tax refund or balance due:

Explanation / Answer

Sally’s salary      60,000.00 Andy’s salary      45,000.00 Total salary Income    105,000.00 Chase Bank Interest        3,000.00 Total Income    108,000.00 Standard deduction      24,000.00 Taxable Income      84,000.00 Taxable Income Tax Rate Incremental Income Tax                      19,050.00 10%                       19,050.00      1,905.00                      77,400.00 12%                       58,350.00      7,002.00                      84,000.00 22%                          6,600.00      1,452.00    10,359.00 Total tax      10,359.00 With-Holdings        6,000.00 Balance Tax Due        4,359.00