I am struggling

Question

Steve and Claire are married, and both lived and worked in North Carolina for the entire 2013 tax year. Their total adjusted gross income was $90,000 and they qualified for the standard deduction of $6000 and exemption of $2500 (per person). Use the following 2011-2013 NC tax rate schedule (taken from http://www.dor.state.nc.us/taxes/individual/rates.html) to calculate her 2013 NC tax.

If your filing status is married, filing jointly or qualifying widow or widower;

and taxable income is more than:but not over:your tax is:
$ 0	$21,250	6% OF THE NC TAXABLE INCOME AMOUNT ON FORM D-400
$21,250	$100,000	$1275 + 7% OF THE AMOUNT OVER $21,250
$100,000	_______	$6,787.50 + 7.75% OF THE AMOUNT OVER $100,000

Steve and Claire's 2013 NC tax is: $

(Round to the nearest dollar.)

What is Steve and Claire's effective tax rate? [Tax paid divided by taxable income]

%

(Write as a percent, rounded to one decimal place.)

Answer 1

$1275 + .07 x ( 90000 - 6000 - 5000 - 21250 ) = $ 5317.5 = $ 5318

5318 x 100 / 90000 = 5.9 %