A married taxpayer has taxable income of $47,861. You have calculated tax liability using the tax tables and using the tax rate schedules. What can you say about the two figures?

a. Tax liability determined using the tax tables will be more than tax liability determined using the tax rate schedules.

b. Tax liability determined using the tax tables will be less than tax liability determined using the tax rate schedules.

c. Tax liability determined using the tax tables will be the same as tax liability determined using the tax rate schedules.

d. The answer cannot be determined with the information provided.