Tim tradesman had a taxable income of $82,500. he figured his tax from the table. 1. find his earned income level. 2. enter the base amount. = $ 3. find the amount over $ =$ 4. multiply line 3 by % = $ 5. add lines 2 and 4 = $

His earned income level are as follows.
 
The base amount is $14,138.50

The amount over $62,450 = $82,500 - $62,450 =$20,050

The amount of tax on the third $20,050 is given by 31% of $20,050 = 0.31 x $20,050 = $6,215.5
(i.e. Multiply line 3 by 31% = $6,215.5)

Total tax = $ 14,138.50 + $6,215.50 = $20,354
(i.e. Add lines 2 and 4 = $20,354)

I’d say letter a..