Jason Jones earns $55,000.00 and is married. The tax rate is 3%. Calculate the tax. Federal exemption is $3300.00

hmmm if the Federal exemption is 3300, sounds to me that the taxable amount is just 55000 - 3300, or 51700.

whatever% of anything is just (whatever/100) * anything.

therefore 3% of 51700 is just (3/100) * 51700.