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:

Married taxpayers, who file a joint return, have taxable income of $$97,463.$

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.