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Maybe your middle schooler is already hip to saving. Many kids this age do chores and earn allowances, perhaps putting part of what they earn into a savings account for college....
Check out this handy reference of updated ranges from the IRS in case your designated bracket has changed.
Chinese legend says that the Jade Emperor determined the order of animals in the zodiac by calling a race. The Rat and the Ox were in tight competition — until they arrived at a swift river. The Rat charmingly convinced the Ox to carry him across. But when they landed on the other side, the Rat leapt off the Ox and dashed across the finish line first.