Click here to access the Components of the tax formula to use. Indicate whether the following items are taxable or nontaxable to Emily. Identify whether the items are deductible (fully or partially) by Emily. Emily's taxable income in 2022 is \$ Compute the 2022 tax liability and the marginal and average tax rates for the following taxpayers. Click here to access the 2022 tax rate schedule. If required, round the tax liability to the nearest dollar. When required, round the average rates to four decimal places before converting to a percentage (i.e., .67073 would be rounded to .6707 and entered as 67.07% ). a. Chandler, who files as a single taxpayer, has taxable income of $161,400. b. Lazare, who files as a head of household, has taxable income of $77,400