Problem $2-42($LO $2-5)$

Determine the tax liability for tax year $2023$ in each of the following instances. In each case, assume the taxpayer can take only the standard deduction.

Use the Tax Tables for taxpayers with taxable income under $$100,000$ and the Tax Rate Schedules for those with taxable income above $$100,000.$

Required:

a$.$ A single taxpayer, not head of household, with AGI of $$25,193$ and one dependent.

b$.$ A single taxpayer, not head of household, with AGI of $$195,317$ and no dependents.

Note: Round your intermediate calculations to $2$ decimal places and final answer to the nearest dollar amount.

c$.$ A married couple filing jointly with AGI of $$41,645$ and two dependents.

d$.$ A married couple filing jointly with AGI of $$163,988$ and three dependents.

Note: Round your intermediate calculations to $2$ decimal places and final answer to the nearest dollar amount.

e$.$ A married couple filing jointly with AGI of $$317,570$ and one dependent.

Note: Round your intermediate calculations to $2$ decimal places and final answer to the nearest dollar amount.

f$.$ A taxpayer filing married filing separately with AGI of $$70,696$ and one dependent.

g$.$ A qualifying widow, age $66,$ with AGI of $$50,940$ and one dependent.

h$.$ A head of household with AGI of $$17,639$ and two dependents.

i$.$ A head of household with AGI of $$60,926$ and one dependent.

Note: For all requirements, leave no cells blank. Enter $"$O$"$ wherever required.

$\backslash$table$[[,$Tax tlability$],[$a$.,$$$,1,295],[$b$.,$$$,37,771],[$c$.,$$$,1,653],[$d$.,$$$,59,732],[$e$.,$$$,153\mathrm{.}125]]$