Sumproduct - multiple criteria

I'm having a couple issues with the attached spreadsheet, not sure if it is user error or not.

1. Cells V6:W6. This particular employee is a lower earner and the 11.3% is on the first $9,000 of income. After that is satisfied ($1017), then they get 17% on the rest of their income up to $41,137. The way it is showing now, this person is getting both but should only be getting the 11.3% because he has not maxed out yet.

2. Cell U7 is showing a negative and I can't figure out why.

I would love if someone would look at the worksheet and give their thoughts. Thanks so much!