Input Data:
        1. Record ID                                       105785.00
        2. Tax Year                                          2025.00
        3. State Code                                           8.00 DE
        4. Marital Status                                       2.00
        5. Age of primary taxpayer                             75.00       40.00
        6. Dependent Exemptions                                 0.00
        8. Number of Dependents                                 0.00
        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                               85793.07
        13. Short Term Gains                             -2848258.50
        14. Long Term Gains                                 98394.31
        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                                           0.00
        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                                5966.17
        Record ID                                           105785.0
        State (SOI code)                                     8    DE
        State IIT Liability                                  3547.52
        Year                                                    2025

    Marginal Rates wrt Weighted Average Earnings:
        Federal Marginal Rate                                   12.0
        State Marginal Rate                                      5.5
        Taxpayer liability for FICA                            805.0

    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                                                   805.0
        Federal AGI                                         92793.07
        Federal Income Tax Before Credits                    5966.17
        Federal Regular Tax                                  5966.17
        Federal Taxable Income                              53693.07
        Income for the Alternative Minimum Tax              86793.07
        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             33100.0

    State Tax Calculation:
        32. AGI                                              92793.1
        34. Standard Deduction                                9000.0
        35. Itemized Deductions                                  0.0
        36. Taxable Income                                   83793.1
        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                                    3877.5

    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