Jennifer and Paul, who file a joint return, have taxable income of $94,475 and the following tax liability: $19,900 x 10% = ($81,050 $19,900) x 12% = $ 1,990.00 ($94,475 - $81,050) x 228 = Total tax liability Their average tax rate is: Multiple Choice 13%. 12% 7,338.00 2,953.50 $ 12,281.50