In $2023,$ Joan, who is single, has adjusted gross income of $$130,000$ and uses the

standard deduction of $$12,250.$ What is Joan$$s average tax rate?

a$)18\mathrm{.}4\%$

b$)24\%$

c$)16\mathrm{.}7\%$

d$)20\mathrm{.}21\%$