3.5.4 Test (CST): Income Tax Table

| If line 43 taxable income is - | And you are - | Single | Married filing jointly | Head of household |
|--------------------------------|-------------------|--------|-----------------------|-------------------|
| At | But less than | | | |
| 83,000 | 83,050 | 16,967 | 13,131 | 15,609 |
| 83,050 | 83,100 | 16,981 | 13,144 | 15,621 |
| 83,100 | 83,150 | 16,995 | 13,156 | 15,634 |
| 83,150 | 83,200 | 17,009 | 13,169 | 15,646 |
| 83,200 | 83,250 | 17,023 | 13,181 | 15,659 |
| 83,250 | 83,300 | 17,037 | 13,194 | 15,671 |
| 83,300 | 83,350 | 17,051 | 13,206 | 15,684 |
| 83,350 | 83,400 | 17,065 | 13,219 | 15,696 |
| 83,400 | 83,450 | 17,079 | 13,231 | 15,709 |
| 83,450 | 83,500 | 17,093 | 13,244 | 15,721 |
| 83,500 | 83,550 | 17,107 | 13,256 | 15,734 |
| 83,550 | 83,600 | 17,121 | 13,269 | 15,746 |

To solve the income tax question for a single individual with a taxable income of [tex]$83,500, follow these steps:

1. Understand the Problem: We need to determine the tax amount owed for a single individual with a taxable income of $[/tex]83,500 using the tax table provided.

2. Locate the Appropriate Range:
- Identify which range [tex]$83,500 falls into from the provided tax brackets for single individuals.

3. Tax Table for Single Individuals:
- The upper limits for the income ranges and corresponding tax amounts for single individuals are as follows:
- $[/tex]83,050: [tex]$16,981
- $[/tex]83,100: [tex]$16,995
- $[/tex]83,150: [tex]$17,009
- $[/tex]83,200: [tex]$17,023
- $[/tex]83,250: [tex]$17,037
- $[/tex]83,300: [tex]$17,051
- $[/tex]83,350: [tex]$17,065
- $[/tex]83,400: [tex]$17,079
- $[/tex]83,450: [tex]$17,093
- $[/tex]83,500: [tex]$17,107

4. Determine the Tax Amount:
- Since the taxable income is exactly $[/tex]83,500, which matches one of the upper limits in the table, the corresponding tax amount is [tex]$17,107.

Thus, the tax amount owed for a single individual with a taxable income of $[/tex]83,500 is $17,107.