Jorge and Anita, married taxpayers, earn $151,500 in taxable income and $41,500 in interest from an investment in City of Heflin bonds. (Use the U.S. tax rate schedule for married filing jointly.)

1. If Jorge and Anita earn an additional $101,500 of taxable income, what is their marginal tax rate on this income? __%
2. What is their marginal rate if, instead, they report an additional $101,500 in deductions? __% Note: For all requirements, do not round intermediate calculations. Round your answers to 2 decimal places.