Final answer:
Personal exemptions cannot be determined for Dean Delgado without additional information due to changes in tax law, but the state tax at a rate of 4.8% on his $47,500 salary would be $2,280.
Step-by-step explanation:
Dean Delgado's personal exemptions under current tax code scenarios cannot be answered directly without additional context, as the Tax Cuts and Jobs Act of 2017 eliminated personal exemptions at the federal level from 2018 until 2025. Instead, taxpayers rely on the standard deduction unless they itemize deductions. Key details for the calculation of Dean's taxes would include federal tax rate, deductibles, credits, and any other state-specific regulations that may affect his taxable income.
According to the information provided, the state tax rate is 4.8 percent. If we are only taking state tax into consideration for his annual income of $47,500, then the state tax would amount to $2,280 (4.8% of $47,500). However, for a complete tax calculation, one would need to consider other factors such as Social Security, Medicare, and potential federal taxes alongside any tax credits or deductions Dean might be eligible for. The example provided suggests a model where Social Security is 6.2%, and Medicare is 1.45% of gross annual income.