1. Carlos is a single taxpayer with $65,000 of total income and $60,000 of taxable income and tax liability of $8,949. What is Carlos' effective tax rate for 2021?

14.91%

20.30%

13.77%

22.00%

2. Jackie and Juan, married taxpayers, with total income of $140,000 and taxable income of $116,000. Their total tax is $15,494. What is Jackie and Juan's marginal tax rate for 2021?

11.07%

None of these are correct.

13.36%

22%