What would be the average tax rate for a person who paid taxes of $8,645$ on taxable income $0$f $45500?$ Enter your answer as a percent rounded to $1$ decimal numer

Based on the following data $,$ would ann and carl wilton receive a refund or owe additional taxes? Input the amount as a positive value. Round your intermediate calculations and final answer to the nearest whole number $.$

Adjusted gross income $$47,390$

Standard deduction $$24,000$

Child care tax credit $ $100$

Federal income tax withheld $ $2,050$

Tax rate on taxable income $10$ percent