Lower Middle.
(additional from other than original answerer) this varies from community to community based on cost-of-living (73k buys a nice life in Iowa but you could starve in manhattan). It also varies based on your situation, are you a parent? are you married? if so, does 73,000 apply to your combined household income or just yours? if you are in the median lifestyle in america which is significantly lower in expense than manhattan new york, and are a single person living independently and alone, then 73,000/year is middle class to upper middle class.
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For middle class, believe it or not, it's about $35K - $45K a year.
For household of 4, above $100,000. For a single earner, above $65,000. This is also dependent on where you are. The incomes I stated above would not be considered upper middle class in New York or San Fransisco, but in most other locations, they are.
low class, middle class, upper class/high class
The middle class is a class of people in the middle of a societal hierarchy. In Weberian socio-economic terms, the middle class is the broad group of people in contemporary society who fall socio-economically between the working class and upper class. The common measures of what constitutes middle class vary significantly between cultures
upper class, middle class, and middle class