Jorge and Anita, married taxpayers, earn $$159,500$ in taxable income and $$49,500$ in interest from an investment in City of Heflin bonds. $($Use the U$.$S$.$ tax rate schedule for married filing jointly.$)$

Required:

a$.$ If Jorge and Anita earn an additional $$109,500$ of taxable income, what is their marginal tax rate on this income?

b$.$ What is their marginal rate if$,$ instead, they report an additional $$109,500$ in deductions?

Note: For all requirements, do not round intermediate calculations. Round your answers to $2$ decimal places.

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