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Thanks for sharing NCperson,

So it looks like the IRS is using an income gap / buffer of $50 and splitting the difference ($25) to come up with the numbers above. (i.e for my $50k example IRS gives the individual a $50 buffer so they can make $50,000 to $50,050 of income, and are taxing the individual as if they made $50,025)

Versus my math:
For the $50k example add ($25*.12)= $3
For the $100k example add ($25*.24) = $6

Now the numbers add up. Thanks for the help!