1) Leonardo, who is married but files separately, earns $100,000 of taxable income. He also has $9,500 in city of Tulsa bonds. His wife, Theresa, earns $39,000 of taxable income. If Leonardo instead had $31,000 of additional tax deductions for 2019, his marginal tax rate on the deductions would be: (Use tax rate schedule)

a) 13.02 percent

b) 14.90 percent

c) 23.03 percent

d) 25.02 percent

e) none of the above

2) Manny, a single taxpayer, earns $190,000 per year in taxable income and an additional $20,750 per year in city of Boston bonds.

What is Manny's current marginal tax rate for 2019?