Jennifer and Paul, who file a joint return, have taxable income of $84,647 and the following tax liability: $19,050 x 10% = - ($77,400 $19,050) x 12% = ($84,647 - $77,400) x 22% = Total tax liability $ 1,905.00 7,002.00 1,594.34 $10,501.34 Their average tax rate is: