Compute the 2020 tax liability and the marginal and average tax rates for the following taxpayers.

Chandler, who files as a single taxpayer, has taxable income of $151,400.

Tax liability:	$
Marginal rate:		%
Average rate:		%

Lazare, who files as a head of household, has taxable income of $58,200.

Tax liability:	$
Marginal rate:		%
Average rate:		%