350  13

4.        ,    
  ;    ,    
   ;    ,   -
  ,    .
:          -
   $3000,         -
   .    $3000     
    ,    
 .

   ,  -  -   -
  $300 000,  $40 000      .
  . 13.2,      39,6%,    -
 .    ,  28%,     
28%-     ,    -
     $40 000.   .

      $40 000     
      ( $60 000  $20 000 -
),    $300 000     
 ,     .    -
 $95 329 [$75 529 + 0,369  ($300 000 - $250 000)],     
  39,6%,        28%- .

   $40 000      -
      ($10 000  $50 000 ).
  . 13.2,        -
     $260 000 ($300 000 - $40 000)   
   $79 489 [$75 529 + 0,369  ($260 000 - $250 000)].   
    28%,     $11 200 (0,28  $40 000). 
    $90 689 ($79 489 + $11 200).

     $40 000     -
  ( $20 000 ).      -
  (    )  $280 000 ($300 000  $20 000) 
    $87 409 [$75 529 + 0,369  ($280 000 - $250 ]. 
      28%,    $5600 (0,28  $20 000)
) .     $93 009 ($87 409 + $5600).

  ,        .  -
 $95 329, $90 689  $93 009,        
      $40 000.    , 
,          -
 (     $90 689),  ,     
  (    $95 329).

  

     ,    -
.   ,  , ,   -
   .      ,  
,           -
     .    -
,           10
 31% . ,      
  .  $100    $10   
.   $90   ,  