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czyli rozw.:
93.500-85.528=7.972 nadwyżka ponad 85.528
podatek dochod.od osb.fizycznych= 14.839,02 + 32%*7.972= 17.390,06 zł
odp. podat. doch. wynosi 17.390,06
7972*32%+14839,02= 17390,06