1. **State the problem:** Calculate the state income tax owed on a salary of $40,000 using the given progressive tax rates. 2. **Understand the tax brackets:** - 0 to 25,000 taxed at 2% - 25,001 to 39,000 taxed at 4% - 39,001 and above taxed at 6% 3. **Calculate tax for each bracket:** - For the first $25,000: $$25,000 \times 0.02 = 500$$ - For the next $13,999 (from 25,001 to 39,000): $$13,999 \times 0.04 = 559.96$$ - For the remaining $1,000 (from 39,001 to 40,000): $$1,000 \times 0.06 = 60$$ 4. **Add all taxes:** $$500 + 559.96 + 60 = 1,119.96$$ 5. **Final answer:** The state income tax owed on a $40,000 salary is **$1,119.96**.