What is the tax owed by a married couple filing jointly who report a taxable income of [tex]\$ 97,025[/tex]?

\[
\begin{array}{|c|c|c|c|c|c|}
\hline
\multicolumn{2}{|l|}{\text{If line 43 (taxable income) is-}} & \multicolumn{3}{|r|}{\text{And you are-}} & \\
\hline
\begin{array}{l}
\text{At} \\
\text{least}
\end{array}
& \begin{array}{l}
\text{But} \\
\text{less than}
\end{array}
& \text{Single} & \text{Married filing jointly} & \begin{array}{c}
\text{Married} \\
\text{filing} \\
\text{separately}
\end{array} & \text{Head of household} \\
\hline
& & \multicolumn{3}{|r|}{\text{Your tax is-}} & \\
\hline
\multicolumn{2}{|r|}{97,000} & & \textbf{15,734} & 20,609 & \\
\hline
97,000 & 97,050 & 20,149 & & & 18,509 \\
\hline
97,050 & 97,100 & 20,163 & 15,776 & 20,623 & 18,521 \\
\hline
97,100 & 97,150 & 20,177 & 15,759 & 20,637 & 18,534 \\
\hline
97,150 & 97,200 & 20,191 & 15,771 & 20,651 & 18,546 \\
\hline
97,200 & 97,250 & 20,205 & 15,784 & 20,665 & 18,559 \\
\hline
& & & & & \\
\hline
97,250 & 97,300 & 20,219 & 15,796 & 20,679 & 18,571 \\
\hline
97,300 & 97,350 & 20,233 & 15,809 & 20,693 & 18,584 \\
\hline
97,350 & 97,400 & 20,247 & 15,821 & 20,707 & 18,596 \\
\hline
97,400 & 97,450 & 20,261 & 15,834 & 20,721 & 18,609 \\
\hline
97,450 & 97,500 & 20,275 & 15,846 & 20,735 & 18,621 \\
\hline
& & & & & \\
\hline
97,500 & 97,550 & 20,289 & 15,859 & 20,749 & 18,634 \\
\hline
97,550 & 97,600 & 20,303 & 15,871 & 20,763 & 18,646 \\
\hline
97,600 & 97,650 & 20,317 & 15,884 & 20,777 & 18,659 \\
\hline
97,650 & 97,700 & 20,331 & 15,896 & 20,791 & 18,671 \\
\hline
97,700 & 97,750 & 20,345 & 15,909 & 20,805 & 18,684 \\
\hline
& & & & & \\
\hline
97,750 & 97,800 & 20,359 & 15,921 & 20,819 & 18,696 \\
\hline
97,800 & 97,850 & 20,373 & 15,934 & 20,833 & 18,709 \\
\hline
\end{array}
\]

The tax owed is [tex]\$ 15,734[/tex].

To find the tax owed by a married couple filing jointly with a taxable income of [tex]$97,025, we need to determine which tax bracket their income falls into based on the provided tax table.

Here's a step-by-step breakdown:

1. Look at the "Married filing jointly" column in the table to find the correct tax amount for the couple's taxable income.

2. Find the range that includes the taxable income of $[/tex]97,025. Based on the table, we see that:
- The income range from [tex]$97,000 to $[/tex]97,050 applies here.

3. For this range, locate the corresponding tax amount for "Married filing jointly." It states that if the taxable income is at least [tex]$97,000 but less than $[/tex]97,050, the tax owed is [tex]$15,734.

Thus, the tax owed by the married couple filing jointly with a taxable income of $[/tex]97,025 is $15,734.