Determine the average tax rate and the marginal tax rate for each of the following instances: (Use the Tax Tables for taxpayers with taxable income under $100,000 and the Tax Rate Schedules for those with taxable income above $100,000. Round "Average tax rate" to 1 decimal place.)

Use the appropriate Tax Tables or Tax Rate Schedules.

A married couple filing jointly with taxable income of $47,302. A married couple filing jointly with taxable income of $208,779. A married couple filing separately, one spouse with taxable income of $44,985 and the other with $57,318. A single person with taxable income of $89,545. A single person with taxable income of $322,435. A head of household with taxable income of $97,989. A qualifying widow with taxable income of $32,620. A married couple filing jointly with taxable income of $20,984.