2. Taxpayer and Spouse are Married Filing Jointly. Taxpayer and Spouse have gross income of $375,640 and taxable income of $367,910. Using the tax rate brackets provided, what is the amount of tax due for taxpayer and spouse? a. $79,385 b. $117,731 c. $12,179 d. $67,206 3. Taxpayer files Single and has two dependents. Taxpayer has gross income of $125,000 and taxable income of $76,950. Taxpayer has tax due of $12,678. Based on this information, what is Taxpayer's average tax rate? Round your answer to two decimal places. a. 10.14% b. 22.00% C. 37.62% d. 16.48%