A contractor who files as unmarried (single) to the IRS has an effective tax rate of 28%. His gross income is $155,000, other income is $4000, personal expenses are $45,000, and deductions and exemptions are $12,000. His total income tax due is closest to: (choose one)

(a) $28,550
(b) $41,160
(c) $43,400
(d ) $55,750


Taxes = (155,000 + 4,000 - 12,000)(0.28)
= 147,000 (0.28)
= $41,160

Answer is (b) $41,160

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