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Over $539,900 $161,218.50 plus 37% of

the excess over $539,900 TABLE 3 - Section 1(j)(2)(C) – Unmarried Individuals (other than Surviving Spouses and Heads of Households) If Taxable Income Is: The Tax Is: Not over $10,275 10% of the taxable income Over $10,275 but $1,027.50 plus 12% of not over $41,775 the excess over $10,275 Over $41,775 but $4,807.50 plus 22% of not over $89,075 the excess over $41,775 Over $89,075 but $15,213.50 plus 24% of not over $170,050 the excess over $89,075 Over $170,050 but $34,647.50 plus 32% of not over $215,950 the excess over $170,050 Over $215,950 but $49,335.50 plus 35% of not over $539,900 the excess over $215,950 Over $539,900 $162,718 plus 37% of

the excess over $539,900

TABLE 4 - Section 1(j)(2)(D) – Married Individuals Filing Separate Returns If Taxable Income Is: The Tax Is: Not over $10,275 10% of the taxable income Over $10,275 but $1,027.50 plus 12% of not over $41,775 the excess over $10,275 Over $41,775 but $4,807.50 plus 22% of not over $89,075 the excess over $41,775 Over $89,075 but $15,213.50 plus 24% of not over $170,050 the excess over $89,075 Over $170,050 but $34,647.50 plus 32% of not over $215,950 the excess over $170,050