The IRS Submission Processing program monitors how quickly processing centers complete tax returns. Analysts need a monthly view and a smoothed three-month trend for each center.
Write a PostgreSQL query to calculate the monthly average processing time and the three-month rolling average for each IRS processing center.
status = 'Processed' submitted from January through May 2025.| Column | Type | Description |
|---|---|---|
| center_idPK | INTEGER | Unique processing center identifier |
| center_name | VARCHAR(100) | IRS processing center name |
| state_code | CHAR(2) | State abbreviation for the center |
| Column | Type | Description |
|---|---|---|
| return_idPK | INTEGER | Unique tax return identifier |
| center_id | INTEGER | Processing center assigned to the return |
| submitted_at | DATE | Date the return was submitted |
| status | VARCHAR(20) | Current processing status |
| processing_days | INTEGER | Elapsed days required to process the return |