Different Rates for Different People. Example 3 showed the marginal income tax calculations for three sets of people: Deirdre, Robert, and the married couple Jessica and Frank.

a. Calculate the FICA tax owed by each of the three sets, assuming that the given adjusted gross incomes came from ordinary wages.

b. Calculate the total tax (the marginal tax from Example 3 plus FICA tax) owed by each of the three sets.

c. Calculate the o verall tax rate for each set as a percentage of the adjusted gross income.

d. Compare the Lax rates for the three setS 10 each 01her and to Serena from Example 8. Who pa)S at the highest rate? Who pa)\"S at the lo\\\\esl?

e. Bnefly cxplam wh) the five mdoVlduals have different taX rates, even though each had the s.1me adJUSted gross income of $90,000.