Jennifer and Paul, who file a joint return, have taxable income of $94,475 and the following tax liability: $19,900 x 10% = $ 1,990.00 $19,900) x 12% = ($81,050 - ($94,475 $81,050) x 22% = Total tax liability Their marginal tax rate is: 7,338.00 2,953.50 $ 12,281.50 Multiple Choice 10% 13%.