Input Data:
        1. Record ID                                       230108.00
        2. Tax Year                                          2025.00
        3. State Code                                           8.00 DE
        4. Marital Status                                       2.00
        5. Age of primary taxpayer                             20.00       20.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 1.00
        9. Wage and salary income of primary taxpayer           0.00        0.00
        10. Self-employment income of primary taxpayer           0.00        0.00
        11. Dividend Income                                     0.00
        12. Interest Received                               21790.48
        13. Short Term Gains                                    0.00
        14. Long Term Gains                                     0.00
        15. Other Property                                      0.00
        16. Other Non-Property                                  0.00
        17. Taxable Pensions                                    0.00
        18. Gross Social Security                               0.00
        19. Tot/Txpy/Spouse UI                                  0.00        0.00
        20. Non-taxable Transfers                               0.00
        21. Rent Paid                                        2448.46
        22. Property Taxes Paid                                 0.00
        23. Other Itemized Deds                                 0.00
        24. Child Care Expenses                                 0.00
        25. Mortgage Interest                                   0.00
        26. S-Corp profits                                      0.00
        27. Primary and secondary Taxpayer's active QBI           0.00
        28. Primary taxpayer's SSTB self-employment income           0.00        0.00
        28b. Spouse's SSTB self-employment income               0.00

    Basic Output:
        FICA (OADSI and HI, sum of employee AND employer including Additional Medicare Tax)            0.0
        Federal IIT Liability                                    0.0
        Record ID                                           230108.0
        State (SOI code)                                     8    DE
        State IIT Liability                                     8.33
        Year                                                    2025

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                    0.0
        State Marginal Rate                                      3.9
        Taxpayer liability for FICA                              0.0

    Federal Tax Calculation:
        AMT Liability after credit for regular tax and other allowed credits            0.0
        Child Care Credit                                        0.0
        Child Tax Credit                                         0.0
        Earned Income Credit                                     0.0
        FICA                                                     0.0
        Federal AGI                                         21790.48
        Federal Income Tax Before Credits                        0.0
        Federal Regular Tax                                      0.0
        Federal Taxable Income                                   0.0
        Income for the Alternative Minimum Tax               31500.0
        Itemized Deductions in taxable income                    0.0
        Net Investment Income Tax                                0.0
        Personal Exemptions                                      0.0
        QBI deduction                                            0.0
        Social Security in AGI                                   0.0
        UI in AGI                                                0.0
        Zero Bracket Amount / Standard Deduction             31500.0

    State Tax Calculation:
        32. AGI                                              21790.5
        34. Standard Deduction                                6500.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                   15290.5
        37. Property Tax Credit                                  0.0
        38. Child Care Credit                                    0.0
        39. EIC                                                  0.0
        40. Total Credits                                      330.0
        Child Tax Credit                                         0.0
        Tax before credits                                     338.3

    TCJA 2018+:
        42. Earned Self-Employment Income for FICA               0.0

    Additional Medicare Taxes 2013+:
        Medicare Tax on Unearned Income                          0.0

    Decomposition of Federal Marginal Rate 
 (taxpayer earned income) 
 Regular Income Tax:
        Cares Recovery Rebates                                   0.0
        Refundable Part of CTC                                   0.0