A taxpayer's income is $29,228.40. What is the tax owed on the first $11,000?

To determine the tax owed on the first $11,000 of a taxpayer's income, we typically apply a flat percentage tax rate to the portion of income within specific tax brackets. For the income during the relevant tax year, the first $11,000 would often be taxed at a certain base rate.

For many income tax systems, such as the federal income tax in the United States for individuals, the first portion of income is taxed at a lower rate, typically around 10%. Therefore, if you take 10% of $11,000, you arrive at $1,100 in tax owed. This calculation follows the standard practice of applying the marginal tax rate for the lowest bracket.

This is why the correct answer reflects the simple calculation based on applying the tax rate to the specified portion of income: $11,000 multiplied by 10% equals $1,100. Other options reflect incorrect calculations based on either misapplying rates or considering too much of the taxpayer's total income rather than just the specified amount.