Using Section A from the $2011$ Tax Computation Work Sheet, we see that the tax on $\$ 140,000$ for a single person is $\$32,8 17$. Compare this tax to the amount of tax required for a married person filing separately and earning $\$140,000$ in the tax worksheet.

Reduce to lowest terms.

$$\frac{12}{15}$$

Wallboard measuring $\frac{5}{8}$ inch thick makes a stack $62\frac{1}{2}$ inches high. How many sheets of wallboard are there?

Subtract. Borrow when necessary. Reduce the difference to lowest terms (simplify).

$$\frac{6}{7}-\frac{5}{14}$$

Add. Reduce to lowest terms and write as whole or mixed numbers if appropriate.

$$7\frac{1}{2}+4\frac{3}{8}$$

Write the whole or mixed number as an improper fraction.

$$16\frac{2}{3}$$

Find the difference. Write the difference in lowest terms.

$$12\dfrac{1}{5}-7\dfrac{4}{5}$$

Each of the four walls of a room measures $18 \frac{5}{8}$ feet. How much chair rail must be purchased to install the chair rail on all four walls? Disregard any openings.

A company that employs $580$ people expects to lay off $87$ workers. What fractional part of the workers are expected to be laid off?

Add. Reduce to lowest terms and write as whole or mixed numbers if appropriate.

$$\frac{2}{5}+\frac{2}{3}$$

Three pieces of lumber measure $5\frac{3}{8}$ feet, $7\frac{1}{2}$ feet, and $9\frac{3}{4}$ feet. What is the total length of the lumber?

Tom always loved the salt water taffy his parents bought while on summer vacations at the beach. His fond memories probably had something to do with his accepting a job with the Atlantic Candy Company as a marketing manager. Among other things, his new job involves assessing the mix of flavors in a box of taffy. He remembers saving the orange and green with red pieces for last because they were his favorites; however, the company has recent market research showing that his favorite flavors are not the most popular flavors with most other people. Milk chocolate, dark chocolate, and chocolate mint are the most popular flavors, followed by peppermint and licorice. Tom knows that most $1 \mathrm{~lb}$ boxes of Atlantic Candy Company taffy containing 6$4$ pieces include $4$ green with red pieces, $3$ white with red peppermint pieces, $3$ white with green peppermint pieces, $3$ milk chocolate pieces with white and pink bull's-eye centers, $2$ milk chocolate with green peppermint pieces, $7$ white pieces, $12$ dark chocolate pieces, $9$ orange pieces, $15$ milk chocolate pieces, and $6$ licorice pieces.

Does the Atlantic Candy Company assortment need to be adjusted to match most people's taste preference better if the top five choices are considered? What fraction of the pieces in the Atlantic Candy Company $1 \mathrm{~lb}$ box are chocolate, peppermint, and licorice? Hint: If a piece falls in two categories, count it only once.

Write the improper fraction as a whole or mixed number.

$$\frac{83}{4}$$

Write the reciprocal.

$$\frac{3}{5}$$