1. **State the problem:** Calculate the state income tax owed on a $70,000 salary using the given progressive tax rates. 2. **Understand the tax brackets and rates:** - Income $0$ to $25,000$ is taxed at $2\%$. - Income $25,001$ to $39,000$ is taxed at $4\%$. - Income above $39,000$ is taxed at $6\%$. 3. **Calculate tax for each bracket:** - For the first $25,000$: Tax = $25,000 \times 0.02 = 500$ - For the next $39,000 - 25,000 = 14,000$: Tax = $14,000 \times 0.04 = 560$ - For the remaining $70,000 - 39,000 = 31,000$: Tax = $31,000 \times 0.06 = 1,860$ 4. **Sum all taxes:** $$\text{Total Tax} = 500 + 560 + 1,860 = 2,920$$ 5. **Final answer:** The state income tax owed on a $70,000 salary is $2,920$.