Jill lived and worked in North Carolina for the entire 2013 tax year. Her adjusted gross income was $71,000 and she qualifies for the standard deduction of $3000 and exemption of $2000. Use the following 2011-2013 NC tax rate schedule (taken from http://www.dor.state.nc.us/taxes/individual/rates.html) to calculate her 2013 NC tax.

If your filing status is single;

and taxable income is more than:	but not over:	your tax is:
$ 0	$12,750	6% OF THE NC TAXABLE INCOME AMOUNT ON FORM D-400
$12,750	$60,000	$765 + 7% OF THE AMOUNT OVER $12,750
$60,000	_______	$4,072.50 + 7.75% OF THE AMOUNT OVER $60,000

Jill's 2013 NC tax is: $ (Round to the nearest dollar.) What is Jill's effective tax rate? [Tax paid divided by taxable income] (Write as a percent, rounded to one decimal place.)