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Use the partial table for corporate federal income taxes to answer the following

ID: 2638393 • Letter: U

Question

Use the partial table for corporate federal income taxes to answer the following questions.

Table: Corporate Marginal Income Tax Rates

1) A corporation has a taxable income of $10 million, what is the average percentage tax rate?

34.00%; 39.00%; 31.05%, 33.08%, or 34.25%

2) A corporation has a taxable income of $70,000, what is the percentage marginal tax rate?

15.00%; 25.00%; 34.00%; 39.00%; or 34.25%

Notice: I got 34.00% for the first question & 25.00% for the second one. Is this correct? - Thank you!

Taxable Income Over $ But Under $ Marginal Tax Rate N/A 50,000 15% 50,001 75,000 25% 75,001 100,000 34% 100,001 335,000 39% 335,001 10,000,000 34%

Explanation / Answer

1 Taxable income Over $ But Under $ Marginal Tax Rate Taxable income $10,000,000 Tax (Taxable Income * Tax Rate) N/A               50,000 15%                                                 50,000                                                            7,500                                      50,001               75,000 25%                                                 24,999                                                            6,250                                      75,001            100,000 34%                                                 24,999                                                            8,500                                    100,001            335,000 39%                                               234,999                                                          91,650                                    335,001      10,000,000 34%                                           9,665,003                                                    3,286,101 Total                                         10,000,000                                                    3,400,000 Average Tax Percentage 34% 2 Taxable income Over $ But Under $ Marginal Tax Rate Taxable income $10,000,000 Tax (Taxable Income * Tax Rate) N/A               50,000 15%                                                 50,000                                                            7,500                                      50,001               75,000 25%                                                 20,000                                                            5,000 Total                                                 70,000                                                          12,500 Average Tax Percentage 18%

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