FOXNEWS: Fact Check: Is Romney's tax rate really lower than yours?

http://www.foxnews.com/politics/2012/09/25/fact-check-is-romney-tax-rate-really-lower-than-yours/


The story is that he pays less than someone earning 50,000. In fact, they say that such individual pays about 7.8 effective tax rate in 2010. Well, let's use the tax calculator:

http://www.money-zine.com/Calculators/Investment-Calculators/2010-Tax-Rate-Calculator/


Married filing jointly:

            Wages, Salaries, Income ($)                50,000
            Adjustments to Income ($)                   1,500
            Deductions ($)                             -5,700
            Number of Exemptions                            1
                              
                              
                              
            Adjusted Gross Income ($)                  51,500
            Deductions ($)                             -5,700
            Exemptions ($)                             -3,650
            Total Taxable Income ($)                   42,150
                              
            Federal Income Tax ($)                      5,485
            Social Security ($)                         3,100
            Medicare Tax ($)                              725
            Total Federal Taxes ($)                     9,310
                              
            Tax Bracket (%)                             15.0%
            Tax Rate (% of Taxable Income)              13.0%


Even if we exclude Social Security and Medicare, the rate is still over 10% ( 5,485 / 51,500)

How did they come up with this number?