Table 2. Taxable income and tax after averaging.
| 
          Year  | 
      
          Taxable income  | 
      
          End of 15% taxable income bracket  | 
      
          Tax on averaged income  | 
   
| 
          1995  | 
      
          $36,000  | 
      
          $39,000  | 
      
          $5,400  | 
   
| 
          1996  | 
      
          $38,000  | 
      
          $40,100  | 
      
          $5,700  | 
   
| 
          1997  | 
      
          $41,000  | 
      
          $41,200  | 
      
          $6,150  | 
   
| 
          1998  | 
      
          $42,000  | 
      
          $42,350  | 
      
          $6,300  | 
   
| 
          Total tax 1995-98  | 
      
          $23,550  | 
   ||