Client is single.  Taxable income is $21,150.  ProSeries calculates tax as $2,351.  I calculate by hand $2,347.  Why is it off by $3.50?

$21,150     Taxable Income

- $9,525 x 10% =   $952.50

$11,625 x 12% = $1,395.00

Total Tax              $2,347.50

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