1) Manny, a single taxpayer, earns $68,000 per year in taxable income and an additional $12,300 per year in city of Boston bonds. What is Manny's current marginal tax rate for 2021? (Use tax rate schedule.)

2) Leonardo, who is married but files separately, earns $80,000 of taxable income. He also has $15,000 in city of Tulsa bonds. His wife, Theresa, earns $50,000 of taxable income. If Leonardo and his wife file married filing jointly in 2021, what would be their average tax rate? (Use tax rate schedule.) (Round your final answer to two decimal places.)