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 $38,195.

A married couple filing jointly with taxable income of $198,265.

A married couple filing separately, one spouse with taxable income of $44,285 and the other with $56,618.

A single person with taxable income of $83,112.

A single person with taxable income of $306,748.

A head of household with taxable income of $97,100.

A qualifying widow with taxable income of $20,783.

A married couple filing jointly with taxable income of $14,768.

TAX TABLE

Schedule X-Single
If taxable income is over:	But not over:	The tax is:
$0	$9,275	10% of taxable income
$9,275	$37,650	$927.50 plus 15% of the excess over $9,275
$37,650	$91,150	$5,183.75 plus 25% of the excess over $37,650
$91,150	$190,150	$18,558.75 plus 28% of the excess over $91,150
$190,150	$413,350	$46,278.75 plus 33% of the excess over $190,150
$413,350	$415,050	$119,934.75 plus 35% of the excess over $413,350
$415,050		$120.529.75 plus 39.6% of the excess over $415,050

Schedule Y-1-Married Filing Jointly of Qualifying Widow(er)
If taxable income is over:	But not over:	The tax is:
$0	$18,550	10% of taxable income
$18,550	$75,300	$1,855.00 plus 15% of the excess over $18,550
$75,300	$151,900	$10.367.50 plus 25% of the excess over $75,300
$151,900	$231,450	$29,517.50 plus 28% of the excess over $151,900
$231,450	$413,350	$51,791.50 plus 33% of the excess over $231,450
$413,350	$466,950	$111,818.50 plus 35% of the excess over $413,350
$466,950		$130,578.50 plus 39.6% of the excess over $466,950

Schedule Y-2-Married Filing Separately
If taxable income is over:	But not over:	The tax is:
$0	$9,275	10% of taxable income
$9,275	$37,650	$927.50 plus 15% of the excess over $9,275
$37,650	$75,950	$5,183.75 plus 25% of the excess over $37,650
$75,950	$115,725	$14,758.75 plus 28% of the excess over $75,950
$115,725	$206,675	$25,895.75 plus 33% of the excess over $115,725
$206,675	$233,475	$55,909.25 plus 35% of the excess over $206.675
$233,475		$65,289.25 plus 39.6% of the excess over $233,475

Schedule Z-Head of Household
If taxable income is over:	But not over:	The tax is:
$0	$13,250	10% of taxable income
$13,250	$50,400	$1,325.00 plus 15% of the excess over $13,250
$50,400	$130,150	$6,897.50 plus 25% of the excess over $50,400
$130,150	$210,800	$26,835.00 plus 28% of the excess over $130,150
$210,800	$413,350	$49,417.00 plus 33% of the excess over $210,800
$413,350	$441,000	$116,258.50 plus 35% of the excess over $413,350
$441,000		$125,936.00 plus 39.6% of the excess over $441,000