Jennifer and Paul, who file a joint return, have taxable income of $89,813 and the following tax liability: $19,050 x 10% = ($77,400- $19,050) ($89,813 _ $77,400) 1,905.00 7,002.00 2,730.86 $11,637.86 x 12% = x 22% Total tax liability Their average tax rate is Jennifer and Paul, who file a joint return, have taxable income of $108,817 and the following tax liability $19,050 10% ($77,400- $19,050) 12% = ($108,817- $77,400) x 22% = 1,905.0e 7,002.00 6,911.74 $15,818.74 Total tax liability Their marginal tax rate is