Compute the 2019 tax liability and the marginal and average tax rates for the following taxpayers.

a. Chandler, who files as a single taxpayer, has taxable income of $121,000.

Tax liability: $

Marginal rate: %

Average rate: %

b. Lazare, who files as a head of household, has taxable income of $75,800.

Tax liability: $

Marginal rate: %

Average rate: %