he did account for the marginal rates but made a mistake of calculating the tax rate to the wrong bracket
no, he did no even correctly account for marginal tax rates.
if he did, he would have calculated all $250k to be taxed an extra 4.3%, not just the last $142k after the payroll tax cutoff.
he was just humping some drunken cowboy math, you hopped on the wagon because it looked gay and merry, and you started to scream about bitch slaps even realizing the failure.
oh well. it was entertaining for me.
let's move on. perhaps you want to see my large, erect penis now?