Explain the following (suggested length of 1-2 pages) as if you were teaching a middle school mathematics classroom (grades 5-9):

a. Why a taxpayer whose income tax rate is 27.8% would hope that the rate could be truncated to a whole number when calculating the amount of tax owed on the tax form

1. Why the government prefers and requires the taxpayer to round the tax rate

b. Use your mental math process in calculating the above situation and how you would use rounding and truncating in real-world scenarios

1. Provide two examples of each rounding and truncation (four total examples) to illustrate mental math skills.