1. The best answer is
     money ComputeTax( money gross_income, int dependents );
2. The simplest solution is:
     money ComputeTax( money gross_income, int dependents )
     {
         money net_income = gross_income - dependents * 2000.00;
         money tax;

         if( net_income <= 24000.00 )
             tax = net_income * 0.18;
         else if( net_income <= 58150.00 )
             tax = 24000 * 0.18 + ( net_income - 24000.00 ) * 0.28;
         else
         {
             tax = 24000 * 0.18 + ( 58150.00 - 24000.00 ) * 0.28
                   + ( net_income - 58150.00 ) * 0.31;
         }

         return tax;
     }
3. Here is a simple main program.
     #include <iostream.h>
     #include "money.h"

     /* Include the function declaration and definition from parts 1 and 2 here */

     int main( )
     {
         money gross_income, paid_tax, total_tax;
         int dependents;

         cout << "Enter gross income: " << endl;
         cin >> gross_income;
         cout << "Enter number of dependents: " << endl;
         cin >> dependents;
         cout << "Enter taxes already paid: " << endl;
         cin >> paid_tax;

         total_tax = ComputeTax( gross_income, dependents );
         if( total_tax > paid_tax )
             cout << "SEND CHECK for " << total_tax - paid_tax << endl;
         else
             cout << "REFUND for " << paid_tax - total_tax << endl;

         return 0;
     }