19. Colleen is a cash basis, calendar year individual taxpayer who has a filing status of single. Colleens taxable income for 2020 is $195,000. Colleens total tax prepayments for 2020 are $52,000. Colleen has no tax credits and owes no other taxes that are filed on the form 1040. Using the tax table below:

Single

Taxable Income (Form 1040 Line 15)	Tax Rate in 2020
$0$9,875	10%
$9,876$40,125	$988 plus 12% of the amount over $9,875
$40,126$85,525	$4,617 plus 22% of the amount over $40,125
$85,526$163,300	$14,605 plus 24% of the amount over $85,525
$163,301$207,350	$33,271 plus 32% of the amount over $163,300
$207,351$518,400	$47,367 plus 35% of the amount over $207,350
$518,401 or more	$156,234 plus 37% of the amount over $518,400

1. Determine Colleens gross tax liability for 2020?

2. Determine Colleens additional tax due or net tax refund for 2020?

3. What is Colleens marginal tax rate for 2020?

4. What is Colleens effective tax rate for 2020?