Alan and Sara Winthrop are a married couple who file a joint income tax return. They have two children, so they claim a total of 4 exemptions ($4,050 for each exemption). In addition, they have legitimate itemized deductions totaling $25,750. Their total income from wages is $271,300. Assume the following tax table is applicable: ? Married Couples Filing Joint Returns ? ? If Your Taxable Income Is You Pay This Amount on the Base of the Bracket Plus This Percentage on the Excess over the Base Average Tax Rate at Top of Bracket Up to $18,650                $0.0010.0%10.0%$18,650-$75,900           1,865.0015.0   13.8   $75,900-$153,100         10,452.5025.0   19.4   $153,100-$233,350         29,752.5028.0   22.4   $233,350-$416,700       

 52,222.5033.0   27.1   $416,700-$470,700       112,728.0035.0   28.0   Over $470,700       131,628.0039.6   39.6   ? What is their average tax rate? ?

A. 22.28%
B. 19.38%
C. 22.95%
D. 23.84%
E. 16.71%


Answer: A

Business

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