Johanna Constanine is a single individual. She has legitimate itemized deductions totaling $56,700. Her total income from wages is $265,000. Assume the following tax table is applicable:

2022 Tax Rate ; For Single Filers ; For Married Individuals Filing Joint Returns ; For Heads of Households

10% ; $0 - $10,275 ; $0 - $20,550 ; $0 - $14,650

12% ; $10,275 - $41,775 ; $20,550 - $83,550 ; $14,650 - $55,900

22%. ; $41,775 - $89,075. ; $83,550 - $178,150 ; $55,900 - $89,050

24%. ; $89,075 - $170,050 ; $178,150 - $340,100 ; $89,075 - $170,050

32%. ; $170,050 - $215,950 ; $340,100 - $431,900 ; $170,050 - $215,950

35% ; $215,950 - $539,900. ; $431,900 - $647,850 ; $215,950 - $539,900

37% ; $539,900 or more ; $647,850 or more ; $539,900 or more

a. What is her marginal tax rate?

b. What is her federal tax liability?

c. What is her average tax rate?