Jill Jackets has a marginal tax rate of 27%. The amount pretax income needed to pay $3 in dividends is _____.

Mom's Place had income so far in 2020 of $133,900 and owes $28,000 in taxes. Mom's has the opportunity to sell 2,000 items of Mom's Place to a new client at $11 per item. Mom's will have to pay an additional $6,000 in taxes if the sale comes through. Rounded to 2 decimal places, Mom's marginal tax rate is _____.