15.32%
Explanation:
Note: Attached as picture below is the missing table
Total gross income = Active income + Capital gains + Book royalty = $44,000 + $2,800 + $7,600 = $54,400
Standard deduction = $6,350
Exemption = $4,050
Taxable income = Total gross income - Standard deduction - Exemption = $54,400 - $6,350 - $4,050 = $44,000
Income tax due:
Over 37,950 but not over 91,900 - 5,226.25 plus 25% of the excess over 37,950
Income tax due = 5,226.25 + 25%*(44,000 - 37,950)
Income tax due = 5,226.25 + 25%*6050
Income tax due = 5,226.25 + 1512.5
Income tax due = $6,738.75
Average tax rate = Income tax due/Taxable income
Average tax rate = $6,738.75/$44,000
Average tax rate = 0.15315341
Average tax rate = 15.32%