Determine the tax liability, marginal tax rate, and average tax rate (rounded to two decimal places) in each of the following cases. Use the tax tables to determine tax liability.

1. Married taxpayers, taxable income of $38,862: Liability = _________ Marginal = _________ Average = _________

2. Single taxpayer, taxable income of $61,229: Liability = _________ Marginal = _________ Average = _________