Jennifer and Paul, who file a joint return, have taxable income of $93,575 and the following tax liability: $19,750 x 10% = ($80,250 - $19,750) * 12% = ($93,575 - $80,250) * 22% = Total tax liability $ 1,975.00 7,260.00 2,931.50 $ 12,166.50 Their average tax rate is: Multiple Choice 10%. 13% 22%. 12%