Duela Dent is single and had $196,800 in taxable income. Using the rates from Table 2.3, calculate her income taxes. What is the average tax rate? What is the marginal tax rate?

Note: Do not round intermediate calculations and round your income tax answer to 2 decimal places, e.g., 32.16. Enter the average and marginal tax rate answers as a percent, rounded 2 decimal places, e.g., 32.16.

Table 2.3:

Taxable Income Tax Rate

$ 09, 950 10%

9,95040, 525 12%

40,52586, 375 22%

86,375164, 925 24%

164,925209, 425 32%

209,425523, 600 35%

523,600+ 37%