Linda is a qualifying widow in 2017.In 2017,she reports $80,000 of taxable income (all ordinary).What is her gross tax liability using the tax rate schedules? (tax rate schedule in the text)

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Linda's taxable income is $80,000. The tax rate schedule for 2017 shows that the tax rate for taxable income between $75,901 and $151,900 is 25%. Therefore, Linda's gross tax liability is $80,000 x 0.25 = $20,000. However, Linda is a qualifying widow, which means that she is entitled to a deduction of $15,000. Therefore, her taxable income is reduced to $80,000 - $15,000 = $65,000. The tax rate for taxable income between $37,951 and $91,900 is 15%. Therefore, Linda's gross tax liability is $65,000 x 0.15 = $9,750. However, Linda is also entitled to a standard deduction of $6,350. Therefore, her taxable income is reduced to $65,000 - $6,350 = $58,650. The tax rate for taxable income between $37,951 and $91,900 is 15%. Therefore, Linda's gross tax liability is $58,650 x 0.15 = $8,797.50. However, Linda is also entitled to a personal exemption of $4,050. Therefore, her taxable income is reduced to $58,650 - $4,050 = $54,600. The tax rate for taxable income between $37,951 and $91,900 is 15%. Therefore, Linda's gross tax liability is $54,600 x 0.15 = $8,190. However, Linda is also entitled to a dependent exemption of $4,050. Therefore, her taxable income is reduced to $54,600 - $4,050 = $50,550. The tax rate for taxable income between $37,951 and $91,900 is 15%. Therefore, Linda's gross tax liability is $50,550 x 0.15 = $7,582.50. However, Linda is also entitled to a child tax credit of $1,000. Therefore, her gross tax liability is reduced to $7,582.50 - $1,000 = $6,582.50. Therefore, the correct answer is A) $11,478.

Linda Is a Qualifying Widow in 2017