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6,872.50 + 0.25 ( x – 50,200 ) = 25,000 16. 23,247.50 = 23,247.50; the amounts are the
same.
6,872.50 + 0.25 x – 12,550 = 25,000
17. $27,811 is at least $27,800 but less than
0.25 x – 5,677.50 = 25,000
$27,850. The tax in the “head of household”
0.25 x = 30,677.50 column is $3,516.00.
x = $122,710 18. $27,811 is over $13,150 but not over $50,200.
9. $110,000 is over $50,200 but not over $1,315.00 + 0.15($27,811 − $13,150) =
$129,600. $1,315.00 + 0.15($14,661) =
6,872.50 + 0.25(110,000 − 50,200) = $1,315.00 + $2,199.15 = $3,514.15
21,822.50
19. $3,601 − $3,599.15 = $1.85; the computation
$21,822.50 ÷ $110,000 ≈ 19.8%
using Schedule Z is less.
10. x is over $129,600 but not over $209,850.
20a. 1990:
26,722.50 + 0.28(t − 129,600)
$120,000 is over $67,200 but not over
11a. $400,000 is over $209,850. $134,930.
$400,000 × 0.33 = $132,000 $15,429.50 + 0.33($120,000 − $67,200) =
$132,000 − $20,058 = $111,942 $15,429.50 + 0.33($52,800) =
11b. $108,962 is over $100,000 but not over $15,429.50 + $17,424.00 = $32,853.50
$129,600.
Exercise 6:
$108,962 × 0.25 = $27,240.50 $120,000 is over $50,200 but not over
$27,240.50 − $5,677.50 = $21,563 $129,600.
11c. $201,102 is over $129,600 but not over $6,872.50 + 0.25($120,000 − $50,200) =
$209,850.
$6,872.50 + 0.25($69,800) =
$201,102 × 0.28 = $56,308.56
$6,872.50 + 17,450 = $24,322.50
$56,308.56 − $9,565.50 = $46,743.06
Financial Algebra Solutions Manual Chapter 6 Page 99
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20b. 1990: $32,853.50 ÷ $120,000 ≈ 27% Applications
Exercise 6: $24,322.50 ÷ $120,000 ≈ 20% 1. Income taxes are workers’ taxes. Therefore,
20c. Answers vary depending on the current tax the taxes that are collected are a direct
schedules. function of the work that taxpayers do.
2. First interval:
Tax schedule notation: Over $0 but not over
Lesson 6-2 Modeling Tax $9,225
Schedules Interval notation: 0 < x ≤ 9,225
Compound inequality notation: x > 0 and
Check Your Understanding (Example 1) x ≤ 9,225
Use the fourth row of the table in Example 1. Tax Second interval:
schedule notation: Over $151,200 but not over
Tax schedule notation: Over $9,225 but not
$230,450; x > 151,200 and x ≤ 230,450; 151,200 <
over $37,450
x ≤ 230,450
Interval notation: 9,225 < x ≤ 37,450
Check Your Understanding (Example 2) Compound inequality notation: x > 9,225 and
y = 51,577.50 + 0.33(x − 230,450) x ≤ 37,450
Third interval:
y = 51,577.50 + 0.33x − 76,048.50
Tax schedule notation: Over $37,450 but not
y = 0.33x − 24,471 over $90,750
y = 0.33x − 24,471; the slope is the multiplication Interval notation: 37,450 < x ≤ 90,750
amount in that row of the tax computation
Compound inequality notation: x > 37,450 and
worksheet and the y-intercept, 24,471, is the
x ≤ 90,750
subtraction amount.
Fourth interval:
Check Your Understanding (Example 3) Tax schedule notation: Over $90,750 but not
Use the equation in the second row of the table in over $189,300
Example 3, y = 0.15x − 922.50 Interval notation: 90,750 < x ≤ 189,300
y = 0.15(46,000) − 922.50 Compound inequality notation: x > 90,750 and
x ≤ 189,300
y = 6,900 − 922.50
Fifth interval:
y = $5,977.50
Tax schedule notation: Over $189,300 but not
Check Your Understanding (Example 4) over $411,500
$230,450 is the highest amount for that tax bracket Interval notation: 189,300 < x ≤ 411,500
and $51,577.50 is the tax you would pay on that Compound inequality notation: x > 189,300
amount. and x ≤ 411,500
y = 0.28x − 12,948.50 Sixth interval:
y = 0.28(230,450) − 12,948.50 Tax schedule notation: Over $411,500 but not
over $413,200
y = 64,526 − 12,948.50
Interval notation: 411,500 < x ≤ 413,200
y = $51,577.50
Compound inequality notation: x > 411,500
The last point would be at (230450, 51577.50). and x ≤ 413,200
Extend Your Understanding (Example 4) Seventh interval:
Tax schedule notation: Over $413,200
The slope is the percent paid on the excess income,
so a greater slope means a greater percent of Interval notation: x > 413,200
income paid in federal taxes. Therefore, the amount Compound inequality notation: x > 413,200
of taxes paid is greater.
1 (a)
5. y = 23,965.50 + 0.31(x − 105,950) Enter (b) (c) (d) Tax
y = 23,965.50 + 0.31x − 32,844.50 Taxable Taxable Multiplication Multiply Subtraction Subtract
Income Income Amount (a) by (b) Amount (d) from (c)
y = 0.31 − 8879
2 At least B2 0.28 = B2 * C2 6,083.50 = D2 − E2
6. $71,950
but not
0.10 x 0 < x ≤ 17,400 over
0.15 x − 870 17,400 < x ≤ 70,700 $150,150
0.25 x − 7,940 70,700 < x ≤ 142,700 3 Over B3 0.33 = B3 * C3 12,951 = D3 − E3
f (x ) = $150,150
0.28 x − 12,221 142,700 < x ≤ 217,450 but not
0.33 x − 23,093.50 217,450 < x ≤ 388,350 over
$326,450
0.35 x − 30,860.50 x > 388,350
4 Over B4 0.35 = B4 * C4 19,530 = D4 − E4
7. Answers will vary. $326,450
9. Completion of form is dependent on tax year. The amount of casualty loss expenses allowable for
deduction is the amount, after the $100 per incident
10. Completion of form is dependent on tax year. is subtracted, over 10% of the adjusted gross
11. Completion of form is dependent on tax year. income.
12. Completion of form is dependent on tax year. If (c + s + v − 300) − 0.10x > 0, the deduction is
13. Completion of form is dependent on tax year. (c + s + v − 300) − 0.10x. If it is not, there is no
14. Completion of form is dependent on tax year. casualty deduction.
15. Completion of form is dependent on tax year.
Applications
Assessment
1. Use the tax computation worksheet on Page
Really? Really! Revisited 333.
1. Plot the data from Page 331. Use 2000 as Without deductions:
Year 1, 2001 as Year 2, etc. $120,440 is over $112,650 but not over
$182,400.
2000: May 3 = 92 (leap year) + 32 = 124
$120,440 × 0.28 − $8,317 = $33,723.20 −
2001: April 30 = 91 + 29 = 120
$8,317 = $25,406.20, which rounds to
2002: April 20 = 91 + 19 = 110 $25,406.
2003: April 16 = 91 + 15 = 106 With deductions:
2004: April 16 = 92 (leap year) + 15 = 107 $120,440 − $25,381 = $95,059 $95,059 is
2005: April 23 = 91 + 22 = 113 at least $95,050 but less than $95,100.
2006: April 26 = 91 + 25 = 116 The tax in the “married filing jointly” column is
$16,456.
2007: April 26 = 91 + 25 = 116
$25,406 − $16,456 = $6,341.50
2008: April 23 = 92 (leap year) + 22 = 114
2. 0.20x − 0.10y if 20% of their medical expenses
2009: April 13 = 91 + 12 = 103
exceeds 10% of their adjusted gross income.
2010: April 8 = 91 + 8 = 99 Otherwise, the amount is $0.
2011: April 12 = 91 + 11 = 102 3a. $97,642 is at least $97,600 but less than
2012: April 17 = 92 (leap year) + 16 = 108 $97,650. The tax in the “single” column is
2013: April 18 = 91 + 17 = 108 $20,406.
3b. $95,100 is at least $95,100 but less than
2014: April 21 = 91 + 20 = 111
$95,150. The tax in the “head of household”
2015: April 24 = 91 + 23 = 114 column is $18,104.
2016: April 24 = 92 (leap year) + 23 = 115 3c. $99,999 is at least $99,950 but less than
The graph is shown below: $100,000. The tax in the “married filing jointly”
Tax Freedom Day column is $16,581.
140
3d. $99,002 is at least $99,000 but less than
120
$99,050. The tax in the “married filing
100 separately” column is $21,253.
Day of Year
80
3e. $97,226 is at least $97,200 but less than
60 $97,250. The tax table line in compound
40 inequality notation is 97,200 ≤ t < 97,250.
20 3f. $95,656 is at least $95,650 but less than
0 $95,700. The tax table line in interval notation
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
Year is 95,650 ≤ t < 95,700.
When I returned to the village, not a person was stirring among the
cabins; an unearthly stillness brooded over the place, and I could
have imagined it to be a town of the dead. Had I not been utterly
fatigued by my night in the open, I might have been struck even
more strongly by the solitude, and have paused to investigate; as it
was, I made straight for my own hut, flung myself down upon my
straw couch, and sank into a sleep from which I did not awaken until
well past noon.
After a confused and hideous dream, in which I lay chained to a
glacier while an arctic wind blew through my garments, I opened my
eyes with the impression that the nightmare had been real. A
powerful wind was blowing! I could hear it blustering and wailing
among the treetops; through my open window it flickered and sallied
with a breath that seemed straight from the Pole. Leaping to my feet,
I hastily closed the great shutters I had constructed of pine wood;
and, at the same time, I caught glimpses of gray skies with a
scudding rack of clouds, and of little white flakes driving and reeling
down.
In my surprise at this change in the weather, I was struck by
premonitions as bleak as the bleak heavens. What of Yasma? How
would she behave in the storm?—she who was apparently
unprepared for the winter! Though I tried to convince myself that
there was no cause for concern, an unreasoning something within
me insisted that there was cause indeed. It was not a minute,
therefore, before I was slipping on my goatskin coat.
But I might have spared my pains. At this instant there came a
tapping from outside, and my heart began to beat fiercely as I
shouted, "Come in!"
The log door moved upon its hinges, and a short slim figure slipped
inside.
"Yasma!" I cried, surprised and delighted, as I forced the door shut in
the face of the blast. But my surprise was swiftly to grow, and my
delight to die; at sight of her wild, sad eyes, I started back in wonder
and dismay. In part they burned with a mute resignation, and in part
with the unutterable pain of one bereaved; yet at the same time her
face was brightened with an indefinable exultation, as though
beneath that vivid countenance some secret ecstasy glowed and
smoldered.
"I have come to say good-bye," she murmured, in dreary tones. "I
have come to say good-bye."
"Good-bye!"—It was as though I had heard that word long ago in a
bitter dream. Yet how could I accept the decree? Passion took fire
within me as I seized Yasma and pressed her to me.
"Do not leave me!" I pleaded. "Oh, why must you go away? Where
must you go? Tell me, Yasma, tell me! Why must I stay here alone
the whole winter long? Why can't I go with you? Or why can't you
stay with me? Stay here, Yasma! We could be so happy together, we
two!"
Tears came into her eyes at this appeal.
"You make me sad, very sad," she sighed, as she freed herself from
my embrace. "I do not want to leave you here alone—and yet, oh
what else can I do? The cold days have come, and my people call
me, and I must go where the flowers are. Oh, you don't know how
gladly I'd have you come with us; but you don't understand the way,
and can't find it, and I can't show it to you. So I must go now, I must
go, I must! for soon the last bird will have flown south."
Again she held out her hands as for a friendly greeting, and again I
took her into my arms, this time with all the desperation of impending
loss, for I was filled with a sense of certainties against which it was
useless to struggle, and felt as if by instinct that she would leave
despite all I could do or say.
But I did not realize quite how near the moment was. Slipping from
my clasp, she flitted to the door, forcing it slightly open, so that the
moaning and howling of the gale became suddenly accentuated.
"Until the spring!" she cried, in mournful tones that seemed in accord
with the tumult of the elements. "Until the spring!"—And a smile of
boundless yearning and compassion glimmered across her face.
Then the door rattled to a close, and I stood alone in that chilly room.
Blindly, like one bereft of his senses, I plunged out of the cabin,
regardless of the gale, regardless of the snow that came wheeling
down in dizzy flurries. But Yasma was not to be seen. For a moment
I stood staring into the storm; then time after time I called out her
name, to be answered only by the wind that sneered and snorted its
derision. And at length, warmed into furious action, I set out at a
sprint for her cabin, racing along unconscious of the buffeting blast
and the beaten snow that pricked and stung my face.
All in vain! Arriving at Yasma's home, I flung open the great pine
door without ceremony—to be greeted by the emptiness within. For
many minutes I waited; but Yasma did not come, and the tempest
shrieked and chuckled more fiendishly than ever.
At last, when the early twilight was dimming the world, I threaded a
path back along the whitening ground, and among cabins with roofs
like winter. Not a living being greeted me; and through the wide-open
windows of the huts I had glimpses of naked and untenanted logs.
II
Blossom and Seed
Chapter XI
THE PRISONER
When I staggered back to my cabin through the snow-storm in the
November dusk, I could not realize the ghastliness of my misfortune.
My mind seemed powerless before the bleak reality; it was not until I
had re-entered the cabin that I began to look the terror in the face.
Then, when I had slammed the door behind me and stood silently in
that frigid place, all my dread and loneliness and foreboding became
concentrated in one point of acute agony. The shadows deepening
within that dingy hovel seemed living, evil things; the wind that
hissed and screeched without, with brief lulls and swift crescendos of
fury, was like a chorus of demons; and such desolation of spirit was
upon me that I could have rushed out into the storm, and delivered
myself up to its numbing, fatal embrace.
It was long before, conscious of the increasing chill and the coaly
darkness, I went fumbling about the room to make a light.
Fortunately, I still had a half-used box of matches, vestiges of the
world I had lost; and with their aid, I contrived to light a little wax
candle.
But as I watched the taper fitfully burning, with sputtering yellow rays
that only half revealed the bare walls of the room and left eerie
shadows to brood in the corners, I almost wished that I had
remained in darkness. How well I remembered Yasma's teaching me
to make the candle; to melt the wax; to pour it into a little wooden
mould; to insert the wick in the still viscid mass! Could it be but a
month ago when she had stood with me in this very room, so
earnestly and yet so gaily giving me instructions? Say rather that it
was years ago, eons ago!—what relation could there be between
that happy self, which had laughed with Yasma, and this forlorn self,
which stood here abandoned in the darkness and the cold?