Duela Dent is single and had $191,200 in taxable income. Use the rates from Table 2.3.

a.	What is the average tax rate? (Do not round intermediate calculations and enter your answer as a percent rounded to 2 decimal places, e.g., 32.16.)
b.	What is the marginal tax rate? (Enter your answer as a percent rounded to the nearest whole number, e.g., 32.)

Taxable income Tax Rate $ 0- 9,525 9,525- 38,700 38,700- 82,500 82,500- 157,500 157,500 200,000 200,000- 500,000 500,000+