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 \\( \\$ 97,813 \\). b. Married taxpayers, who file a joint return, have taxable income of \\( \\$ 67,179 \\). Note: For all requirements, round \"Average tax rate\" to \\( \\mathbf{2} \\) decimal places