1) Scott and Vidia, married taxpayers who file jointly, earn $326,600 in taxable income for 2020. If they earn an additional $20,000 of taxable income, the marginal rate that applies to the income is ___________ percent (%).

2) Scott and Vidia, married taxpayers who file jointly, earn $326,600 in taxable income for 2020. If they incur an additional $20,000 of deductions, the marginal rate that applies to the deductions is __________ percent (%).