1.) $18,200 - $1,500 exemption = $16,700; first $3,000 x 3% = 3,000 x 0.015 = $45
over $3,000 = ($16,700 - 3,000) x 3% = 13,700 x 0.03 = $411
2.) $45,500 - 3,000 exemptions = 42,500; first $2,500 x 1.5% = $37.50
over $2500 = ($42,500 - 2500) x 3% = 40,000 x 0.03 = $1,200
3.) this portion cannot be answered until the exemptions (if any) and the state rates are identified (1 or 2 from above).