Answer
$104639.5$
Work Step by Step
Using the table we get:
tax liability on first $17400$: $17400\cdot0.1=1740$
tax liability on$17401$ to $70700$: $(70700-17400)\cdot0.15=7995$
tax liability on$70701$ to $142700$: $(142700-70700)\cdot0.25=18000$
tax liability on$142701$ to $217450$: $(217450-142700)\cdot0.28=20930$
tax liability on$217451$ to $388350$: $(388350-217450)\cdot0.33=56397$
tax liability on$388351$ to $400000$: $(400000-388350)\cdot0.35=4077.5$
Total tax liability: $1740+7995+18000+20930+56397+4077.5=109139.5$
Total tax owed: total tax liability-tax credits= $109139.5-4500=104639.5$
