Sandra earns $22,000 per year. Her earnings put her in the 20% tax rate. What is her tax owed? We can easily rephrase the question: what is 20% of 22000? 20% is actually one firth, so we can divide 22000 by 5. First, 20 000 by 5 is 4000 and 2000 by 5 is 400. We sum it up: 4000+400=4400, and that's the correct answer!