Jayden calculates his 2017 income tax by using both the Tax Tables and the Tax Rate Schedules….

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Jayden calculates his 2017 income tax by using both the Tax Tables and the Tax Rate Schedules. Because the Tax Rate Schedules yield a slightly lower tax liability, he plans to pay this amount.

a. Why is there a difference?

b. Is Jayden’s approach permissible? Why or why not?

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