Alan and Sara Winthrop are a married couple who file a joint income tax return. They have two children, and they have legitimate itemized deductions totaling $27,500. Their total income from wages is $184,500. Assume the following tax table is applicable: Married Couples Filing Joint Returns If Your Taxable You Pay This Amount on Plus This Percentage on Average Tax Rate at Top Income is the Base of the Bracket the Excess over the Base of Bracket Up to $19,750 $0.00 10.0% 10.0% $19,750-$80,250 1,975.00 12.0 11.5 $80,250-$171,050 9,235.00 22.0 17.1 $171,050- 29,211.00 24.0 20.4 $326,600 $326,600- 66,543.00 32.0 22.8 $414,700 $414,700- 94,735.00 35.0 26.9 $622,050 Over $622,050 167,307.50 37.0 37.0 What is their marginal tax rate? a. 12.0% b. 35.0% C. 32.0% d. 22.0% e. 24.0%