15% + 9.3% = 24.3% (總收入低於250K)
20% + 9.3% +3.8% = 32.1% (收入超過250K)
15% + 9.3% = 24.3% (總收入低於250K)
20% + 9.3% +3.8% = 32.1% (收入超過250K)
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