Answer:
$ 600
Explanation:
Horizontal equity:
It's a principle for taxes who state that given two different people who earn the same amount, they should be subject to the same tax rate
It may occur that through discounts, deductions and other tax benefits a person with the same taxable income as another, pays less income tax.
For example if it is married, if it has kids, or another deduction.
In general, it is advisable to have horizontal equity as is considered neutral and more fair, as people on the same income level, have the same tax rate.