Alan and Sara Winthrop are a married couple who file a joint income tax return. They have two children, and they have legitimate itomised deductions totaling $95.500. Their total income from wages is $153.900. Assume the following tax table is applicable Married couples Filing Joint Returns You Pay This Amount If Your Taxable on the base of the Plus This Percentage on Average Tax Rate at Top income is Bracket the Excess over the Base of Bracket Up to 519,750 $0.00 10.0% 10.0% $19,750-580,250 1,975.00 11.5 $80,250-5171,050 9,235.00 22.0 17.1 5171,050-5326,600 29,211.00 24.0 20.4 $326,600.5414,700 66,543.00 32.0 22.8 D $414,700.$622,050 94,735.00 35.0 26.9 Over $622,050 167,307.50 37.0 37.0 What is their average tax rate? 12.0 11.6994 b. 22.00% 0.165 0.7.19 . 15.444