I have a client that has a taxable income of $227,433 on line 15 of the 1040 form. This is a married couple with a joint form. When I go line 16 the tax number is $20,004. If you go the "2024 Tax Computation Worksheet—Line 16" worksheet pg 15 section B and follow the calculation the tax number = $40,664. 

(227,443X0.24)- 13,915.00= 54,586-13,915= $40,671. 

I am just trying to figure out if the computer is wrong or if I am making a mistake.

Thank you,