Jorge and Anita, married taxpayers, earn $158,500 in taxable income and $48,500 in interest from an investment in City of Heflin bonds. (Use the U.S. for married filing jointly). Required: a. If Jorge and Anita earn an additional $108,500 of taxable income, what is their marginal tax rate on this income? b. What is their marginal rate if, instead, they report an additional $108,500 in deductions? (For all requirements, do not round intermediate calculations. Round your answers to 2 decimal places.) Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) \begin{tabular}{|c|c|l|} \hline If taxable income is over: & But not over: & \multicolumn{1}{|c|}{ The tax is: } \\ \hline$10 & $19,900 & 10% of taxable income \\ \hline$19,900 & $81,050 & $1,990 plus 12% of the excess over $19,900 \\ \hline$81,050 & $172,750 & $9,328 plus 22% of the excess over $81,050 \\ \hline$172,750 & $329,850 & $29,502 plus 24% of the excess over $172,750 \\ \hline$329,850 & $418,850 & $67,206 plus 32% of the excess over $329,850 \\ \hline$418,850 & $628,300 & $95,686 plus 35% of the excess over $418,850 \\ \hline$628,300 & - & $168,993.50 plus 37% of the excess over $628,300 \\ \hline \end{tabular}