Jorge and Anita, married taxpayers, earn $$161,500$ in taxable income and $$51,500$ 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 $$111,500$ of taxable income, what is their marginal tax rate on this income?

b$.$ What is their marginal rate if$,$ instead, they report an additional $$111,500$ in deductions?

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