Answer:
Effective tax rate of Maria is 5.08%.
Step-by-step explanation:
Effective tax rate ETR = [tex]\frac{Total tax}{gross income}[/tex]
As a percent we can represent ETR = [tex]\frac{Total tax}{Taxable income}[/tex]×100
In this question Maria has a total tax = $3072 and gross income = $60449
By putting these values in the formula ETR = [tex]\frac{3072}{60449}[/tex]×100 = 5.08
Therefore her effective tax rate is 5.08%.