Despite obtaining an extension to file their tax return, Howard and Bernadette Wolowitz filed their 2021 tax return late on December 10, 2022. Their return showed taxable income of $108,000. Their filing status is married filing jointly. 1. Calculate their federal income tax liability. 2. They had federal taxes withheld during 2021 of $5,000. Identify what penalties they owe, if any, and how much each penalty would be. 3. What is their marginal tax rate