Figure the tax on the amount on line 1. If the amount on line 1 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 1 is $100,000 or more, use the Tax Computation Worksheet. Line 1 is 60,928.50.

Figure the tax on the amount on line 5. If the amount on line 5 is less than $100,000, use the Tax Table to figure the tax. If the amount on line 5 is $100,000 or more, use the Tax Computation Worksheet. Line 5 is 49,213.50

Use this table link to fill out the above information. https://www.irs.gov/pub/irs-pdf/i1040tt.pdf