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Corporation A has $80837 in taxable income, and Corporation B has $1.3 million i

ID: 2813579 • Letter: C

Question

Corporation A has $80837 in taxable income, and Corporation B has $1.3 million in taxable income. What is the difference between the tax bills of these two firms?

use the following table:

Taxable Income      Tax rate

$0-50,000                                15%

50,001-75,000                         25%

75,001-100,000                       34%

100,001-335,000                     39%

335,001-10,000,000                34%

10,000,001-15,000,000           35%

15,000,001-18,333,333            38%

18,333,334 +                           35%

Explanation / Answer

upto 75,000 the tax bill would be the same

tax after 75,000 for A = 0.34*(80,837 - 75,000) = 1,984.58

tax for B = 0.34*25,000 + 0.39*225,000 + 0.34*(1,300,000 - 335,000) = 424,350.00

difference = 424,350.00 - 1,984.58 = 422,365.42