Havel and Petra are married and will file a joint tax return. Havel has W-2 income of $38,868, and Petra has W-2 income of $46,727. Use the appropriate Tax Tables and Tax Rate Schedules. Required: a. What is their tax liability using the Tax Tables? b. What is their tax liability using the Tax Rate Schedule? Note: Round your intermediate computations and final answers to 2 decimal places