Patty Kim earns $20,000 per year. She is paid 26 times per year and claims 1 exemption. If $17.31 is withheld from each paycheck, at what rate is she taxed?

Amt. = 26 * 17.31 = 450.06 = Amt deducted.

r = (450.06 / 20000) * 100 = 2.25%.

To determine Patty Kim's tax rate, we need to calculate the total amount of tax withheld and then divide it by her total annual income. Here's how we can calculate it step by step:

1. Calculate the total tax withheld per year:
- Patty Kim is paid 26 times per year, so we multiply $17.31 by 26 to find the total amount withheld each year: $17.31 x 26 = $449.06.

2. Calculate the total annual income:
- Patty Kim earns $20,000 per year.

3. Calculate the tax rate:
- Divide the total tax withheld ($449.06) by the total annual income ($20,000): $449.06 / $20,000 ≈ 0.0225.

Patty Kim's tax rate is approximately 0.0225, which is equivalent to 2.25%.