Question # 5 - Exhibit 2.1

USE THE TAX TABLE PROVIDED BELOW FOR THE FOLLOWING PROBLEM(S)

	If Taxable Income		Then	The Tax is
	Is Over	But Not Over		This Amount	Plus This %	Of The Excess Over
Single	$0	$7,150		0	10%	0
	$7,150	$29,050		715	15%	$7,150
	$29,050	$70,350		$4,000	25%	$29,050
	$70,350	$146,750		$14,325	28%	$70,350
	$146,750	$319,100		$35,717	33%	$146,750
	$319,100	-		$92,592.50	35%	$319,100
Married	$0	$14,300		0	10%	0
Filing	$14,300	$58,100		1430	15%	$14,300
Jointly	$58,100	$117,250		$8,000	25%	$58,100
	$117,250	$178,650		$22,787.50	28%	$117,250
	$178,650	$319,100		$39,979.50	33%	$178,650
	$319,100	-		$86,328	35%	$319,100

1. Refer to Exhibit 2.1. What is the marginal tax rate for a single individual with taxable income of $85,000?
2. Refer to Exhibit 2.1. What is the tax liability for a single individual with taxable income of $85,000?