(16 points) Max, a single taxpayer, has determined her adjusted gross income is $86,000 for 2022. She also received interest from an investment in City of Hawkins bonds of $12,000 (municipal bonds), which is considered non-taxable for federal purposes. She uses the standard deduction for 2022 and is not self-employed. (a) Using the U.S. tax rate schedule for year 2022, how much federal tax will Max owe given the above information (you must find Max's taxable income first)? (b) What is her average tax rate? (c) What is her effective tax rate? (d) What is her current marginal tax rate? (e) If Max earned an additional $35,000 of adjusted gross income, what would her marginal tax rate on this additional income only be? Round your answer to 2 decimal places. (6 points) Joyce and Bob are married and have one son, Jonathan, who was 16 years old in 2020. They choose to file their taxes using the Married Filing Joint status every year. In November of 2020, Joyce and Bob took in Jonathan's 16 -year old friend, Steve, who has lived with them ever since. Joyce and Bob have not legally adopted Steve but Jonathan often refers to Steve as "his hairy brother." Joyce and Bob provide all of the support for both boys, neither boy receives any income during the year, and both boys live at Joyce and Bob's residence throughout 2022. Assume Steve meets all qualifying person umbrella rules