Determine the tax liability, marginal tax rate, and average tax rate in each of the following cases. Use the Tax Tables to compute tax liability. Required: a. Married taxpayers, who file a joint return, have taxable income of \\( \\$ 97,463 \\). b. Married taxpayers, who file a joint return, have taxable income of \\( \\$ 66,829 \\). Note: For all requirements, round \"Average tax rate\" to 2 decimal places. 66,000 \\begin{tabular}{|l|l|l|l|l|l|} \\hline \\( \\mathbf{6 6 , 0 0 0} \\) & \\( \\mathbf{6 6 , 0 5 0} \\) & 10,143 & 7,512 & 10,143 & 8,643 \\\\ \\( \\mathbf{6 6 , 0 5 0} \\) & \\( \\mathbf{6 6 , 1 0 0} \\) & 10,154 & 7,518 & 10,154 & 8,654 \\\\ \\( \\mathbf{6 6 , 1 0 0} \\) & \\( \\mathbf{6 6 , 1 5 0} \\) & 10,165 & 7,524 & 10,165 & 8,665 \\\\ \\hline \\( \\mathbf{6 6 , 1 5 0} \\) & \\( \\mathbf{6 6 , 2 0 0} \\) & 10,176 & 7,530 & 10,176 & 8,676 \\\\ \\hline \\( \\mathbf{6 6 , 2 0 0} \\) & \\( \\mathbf{6 6 , 2 5 0} \\) & 10,187 & 7,536 & 10,187 & 8,687 \\\\ \\hline \\( \\mathbf{6 6 , 2 5 0} \\) & \\( \\mathbf{6 6 , 3 0 0} \\) & 10,198 & 7,542 & 10,198 & 8,698 \\\\ \\( \\mathbf{6 6 , 3 0 0} \\) & \\( \\mathbf{6 6 , 3 5 0} \\) & 10,209 & 7,548 & 10,209 & 8,709 \\\\ \\hline \\( \\mathbf{6 6 , 3 5 0} \\) & \\( \\mathbf{6 6 , 4 0 0} \\) & 10,220 & 7,554 & 10,220 & 8,720 \\\\ \\( \\mathbf{6 6 , 4 0 0} \\) & \\( \\mathbf{6 6 , 4 5 0} \\) & 10,231 & 7,560 & 10,231 & 8,731 \\\\ \\hline \\( \\mathbf{6 6 , 4 5 0} \\) & \\( \\mathbf{6 6 , 5 0 0} \\) & 10,242 & 7,566 & 10,242 & 8,742 \\\\ \\hline \\( \\mathbf{6 6 , 5 0 0} \\) & \\( \\mathbf{6 6 , 5 5 0} \\) & 10,253 & 7,572 & 10,253 & 8,753 \\\\ \\( \\mathbf{6 6 , 5 5 0} \\) & \\( \\mathbf{6 6 , 6 0 0} \\) & 10,264 & 7,578 & 10,264 & 8,764 \\\\ \\( \\mathbf{6 6 , 6 0 0} \\) & \\( \\mathbf{6 6 , 6 5 0} \\) & 10,275 & 7,584 & 10,275 & 8,775 \\\\ \\( \\mathbf{6 6 , 6 5 0} \\) & \\( \\mathbf{6 6 , 7 0 0} \\) & 10,286 & 7,590 & 10,286 & 8,786 \\\\ \\( \\mathbf{6 6 , 7 0 0} \\) & \\( \\mathbf{6 6 , 7 5 0} \\) & 10,297 & 7,596 & 10,297 & 8,797 \\\\ \\( \\mathbf{6 6 , 7 5 0} \\) & \\( \\mathbf{6 6 , 8 0 0} \\) & 10,308 & 7,602 & 10,308 & 8,808 \\\\ \\( \\mathbf{6 6 , 8 0 0} \\) & \\( \\mathbf{6 6 , 8 5 0} \\) & 10,319 & 7,608 & 10,319 & 8,819 \\\\ \\( \\mathbf{6 6 , 8 5 0} \\) & \\( \\mathbf{6 6 , 9 0 0} \\) & 10,330 & 7,614 & 10,330 & 8,830 \\\\ \\( \\mathbf{6 6 , 9 0 0} \\) & \\( \\mathbf{6 6 , 9 5 0} \\) & 10,341 & 7,620 & 10,341 & 8,841 \\\\ \\( \\mathbf{6 6 , 9 5 0} \\) & \\( \\mathbf{6 7 , 0 0 0} \\) & 10,352 & 7,626 & 10,352 & 8,852 \\\\ \\hline \\end{tabular} 97,000