Calculating income tax using a tax bracket table

This table shows the U

$.$

S

$.$

$$federal income tax rates from

$2014$

$.$

$($

Source: Internal Revenue Service

$)$

$\backslash$

table

$[[$

Rate

$,$

Single,Married Filing Jointly,Married Filing Separately,Head of Household

$]$

$,$

$[10$

$\%$

$,$

$

$0$

$-$

$

$9$

$,$

$075$

$,$

$

$0$

$-$

$

$18$

$,$

$150$

$,$

$

$0$

$-$

$

$9$

$,$

$075$

$,$

$

$0$

$-$

$

$12$

$,$

$950]$

$,$

$[15$

$\%$

$,$

$

$9$

$,$

$075$

$-$

$

$36$

$,$

$900$

$,$

$

$18$

$,$

$150$

$-$

$

$73$

$,$

$800$

$,$

$

$9$

$,$

$075$

$-$

$

$36$

$,$

$900$

$,$

$

$12$

$,$

$950$

$-$

$

$49$

$,$

$400]$

$,$

$[25$

$\%$

$,$

$

$36$

$,$

$900$

$-$

$

$89$

$,$

$350$

$,$

$

$73$

$,$

$800$

$-$

$

$148$

$,$

$850$

$,$

$

$36$

$,$

$900$

$-$

$

$74$

$,$

$425$

$,$

$

$49$

$,$

$400$

$-$

$

$127$

$,$

$550]$

$,$

$[28$

$\%$

$,$

$

$89$

$,$

$350$

$-$

$

$186$

$,$

$350$

$,$

$

$148$

$,$

$850$

$-$

$

$226$

$,$

$850$

$,$

$

$74$

$,$

$425$

$-$

$

$113$

$,$

$425$

$,$

$

$127$

$,$

$550$

$-$

$

$206$

$,$

$600]$

$,$

$[33$

$\%$

$,$

$

$186$

$,$

$350$

$-$

$

$405$

$,$

$100$

$,$

$

$226$

$,$

$850$

$-$

$

$405$

$,$

$100$

$,$

$

$113$

$,$

$425$

$-$

$

$202$

$,$

$550$

$,$

$

$206$

$,$

$600$

$-$

$

$405$

$,$

$100]$

$,$

$[35$

$\%$

$,$

$

$405$

$,$

$100$

$-$

$

$406$

$,$

$750$

$,$

$

$405$

$,$

$100$

$-$

$

$457$

$,$

$600$

$,$

$

$202$

$,$

$550$

$-$

$

$228$

$,$

$800$

$,$

$

$405$

$,$

$100$

$-$

$

$432$

$,$

$200]$

$,$

$[39\mathrm{.}6$

$\%$

$,$

Over $

$406$

$,$

$750$

$,$

Over $

$457$

$,$

$600$

$,$

Over $

$228$

$,$

$800$

$,$

Over $

$432$

$,$

$200]]$

Each row shows the tax rate on a specific portion of the taxpayer's taxake income given their filing status. For example, suppose a taxpayer has a filing status of Single and a taxable income of $

$40$

$,$

$000$

$.$

$$This means that the taxpayer owes

$10$

$\%$

$$tax on the first $

$9$

$,$

$075$

$,$

$15$

$\%$

$$tax on the amount over $

$9$

$,$

$075$

$$up to $

$36$

$,$

$900$

$,$

$$and

$25$

$\%$

$$on the amount over $

$36$

$,$

$900$

$$up to $

$40$

$,$

$000$

$.$

If Frank had a filing status of Married Filing Separately and a taxable income of $

$16$

$,$

$844$

$$in the year

$2014$

$,$

$$how much did he owe for federal income tax?

Do not round any intermediate computations. Round your answer to the nearest dollar.