Duela Dent is single and had $189,000 in taxable income. Use the rates from Table 2.3. a. What is the average tax rate? (Do not round intermediate calculations and round your answer to 2 decimal palces, e.g., 32.16.) b. What is the marginal tax rate? (Do not round intermediate calculations and round your answer to the nearest whole number, e.g., 32.)

0-9525 10%

9525- 38,700 12%

38,700- 82,500 22%

82,500- 157,500 24%

157,500- 200,000 32%