Garth's taxable income last year was [tex]\$97,450[/tex]. According to the tax table below, how much tax does he have to pay if he files with the Single status?

\[
\begin{array}{|c|c|c|c|c|}
\hline
\text{Taxable Income} & \text{Single} & \text{Married Filing Jointly} & \text{Married Filing Separately} & \text{Head of Household} \\
\hline
97,000 \text{ - } 97,050 & 20,887 & 16,631 & 21,299 & 19,109 \\
97,050 \text{ - } 97,100 & 20,901 & 16,644 & 21,313 & 19,121 \\
97,100 \text{ - } 97,150 & 20,915 & 16,656 & 21,327 & 19,134 \\
97,150 \text{ - } 97,200 & 20,929 & 16,669 & 21,341 & 19,146 \\
97,200 \text{ - } 97,250 & 20,943 & 16,681 & 21,355 & 19,159 \\
97,250 \text{ - } 97,300 & 20,957 & 16,694 & 21,369 & 19,171 \\
97,300 \text{ - } 97,350 & 20,971 & 16,706 & 21,383 & 19,184 \\
97,350 \text{ - } 97,400 & 20,985 & 16,719 & 21,397 & 19,196 \\
97,400 \text{ - } 97,450 & 20,999 & 16,731 & 21,411 & 19,209 \\
\hline
\end{array}
\]

Garth's taxable income is [tex]\$97,450[/tex], so the tax he needs to pay if filing as Single is [tex]\$20,999[/tex].

We are given that Garth’s taxable income is

[tex]$$
97,\!450.
$$[/tex]

Since he is filing as a Single taxpayer, we need to identify the tax bracket in the table that contains his income. By carefully reviewing the table, we see that the bracket for Single filing status shows the following ranges and corresponding tax amounts:

- For taxable income between [tex]$$97,\!000$$[/tex] and [tex]$$97,\!050$$[/tex], the tax is [tex]$$20,\!887.$$[/tex]
- For taxable income between [tex]$$97,\!050$$[/tex] and [tex]$$97,\!100$$[/tex], the tax is [tex]$$20,\!901.$$[/tex]
- For taxable income between [tex]$$97,\!100$$[/tex] and [tex]$$97,\!150$$[/tex], the tax is [tex]$$20,\!915.$$[/tex]
- For taxable income between [tex]$$97,\!150$$[/tex] and [tex]$$97,\!200$$[/tex], the tax is [tex]$$20,\!929.$$[/tex]
- For taxable income between [tex]$$97,\!200$$[/tex] and [tex]$$97,\!250$$[/tex], the tax is [tex]$$20,\!943.$$[/tex]
- For taxable income between [tex]$$97,\!250$$[/tex] and [tex]$$97,\!300$$[/tex], the tax is [tex]$$20,\!957.$$[/tex]
- For taxable income between [tex]$$97,\!300$$[/tex] and [tex]$$97,\!350$$[/tex], the tax is [tex]$$20,\!971.$$[/tex]
- For taxable income between [tex]$$97,\!350$$[/tex] and [tex]$$97,\!400$$[/tex], the tax is [tex]$$20,\!985.$$[/tex]
- For taxable income between [tex]$$97,\!400$$[/tex] and [tex]$$97,\!500$$[/tex], the tax is [tex]$$20,\!999.$$[/tex]

Since Garth’s income [tex]$$97,\!450$$[/tex] falls in the interval

[tex]$$
97,\!400 \le 97,\!450 < 97,\!500,
$$[/tex]

we conclude that the tax he must pay is

[tex]$$
\$20,\!999.
$$[/tex]

Thus, the final answer is that Garth has to pay [tex]$$\$20,\!999$$[/tex] in tax.