7 Jennifer and Paul, who file a joint return, have taxable income of $154,475 and the following tax liability: $19,900 10% = $ 1,990.00 ($81,050 $19,900) x 12% = 00:17:06 ($154,475 $81,050) 22% 7,338.00 16,153.50 Total tax liability $ 25,481.50 eBook Their average tax rate is: Note: Round your final answer to the nearest whole percent. Multiple Choice 25%. 16%. 13%. 15%.