Rates for a couple filing a joint tax return are 10% up to $16,750 and 15% thereafter up to $68,000. Joanna and Delbert Linton earned combined gross income of $26,000. They took the standard deduction of $11,400 for a married couple filing a joint return and two exemptions of $3,650 each. Compute the amount of income tax.

Standard Deduction

A predefined tax deduction that reduces the income subject to tax, available to all taxpayers who do not itemize deductions.

Joint Return

A tax return filed by a married couple who combine their income, deductions, and credits on a single form.

Taxable Income

Income that is subject to taxation, after deductions and exemptions, according to the tax laws.