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. Round "Average tax rate" to 2 decimal places.)

Use the Form 1040EZTax TablesandTax Rate Schedules.

1. Married taxpayers, who file a joint return, have taxable income of $76,792.
2. Married taxpayers, who file a joint return, have taxable income of $97,137.