Congress Recently Amended the Tax Law to Make It Easier

Congress recently amended the tax law to make it easier for individuals to file their income tax returns electronically (online) . Which of the following statements is true?

A) The amendment is intended to improve the efficiency of the tax.
B) The amendment is intended to improve the equity of the tax.
C) The amendment is intended to improve the simplicity of the tax.
D) The amendment is intended to improve the convenience of the tax.
82) Mr. and Mrs. Boln earn $63,000 annual income and pay 20% in state and federal income tax. If tax rates increase so that the couple's annual rate increases to 25%, how much additional income must they earn to maintain their after-tax standard of living?