Jocelyn makes more than $195 but not over $645. The amount she has to pay is 15% of the excess of 196. Find this first via subtraction.
421 - 195 = $226 overĀ
Take 15% of this
226 x .15 = $33.9
The tax also includes a $14.4 addition to this 15%.
33.9 + 14.4 = $48.3 total income tax