Leonardo, who is married but files separately, eams $81,400 of taxable income. He also has $18,000 in city of Tulsa bonds. His wife, Theresa, earns $53,000 of taxable income if Leonardo Instead had $31.500 or additional tax deductions for 2021. his marginal tax rate on the deductions would be: (Use tax rate schedule. (Round your final answer to two decimal places.) Multiple Choice 12.00 percent 224 percent 22.00 percent 22.01 ecet None of the choces recent $ 40,525 $ 86,375 S 164,925 S 209,425 S 523,600 $ 86,375 $4,664 plus 22% of the excess over $40,525 S 164.925 $14.751 plus 24% of the excess over $86,375 $ 209,425 $33.603 plus 32% of the excess over $164.925 S 523.600 $47,843 plus 35% of the excess over $209,425 $157,804.25 plus 37% of the excess over $523,600 Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) If taxable income is over:But not over: The tax is: $ 0 S 19,900 10% of taxable income S 19,900 $ 81,050 $1.990 plus 12% of the excess over $19,900 S 81,050 S 172.750 $9,328 plus 22% of the excess over $81,050 S 172.750 $ 329,850 $29,502 plus 24% of the excess over $172,750 $ 329,850 $ 418,850 $67,206 plus 32% of the excess over $329,850 $ 418,850 S 628,300 $95,686 plus 35% of the excess over S418,850 S 628.300 $168.993.50 plus 37% of the excess over $628,300 Schedule Z-Head of Household If taxable income is over: But not over: The tax is: 0 $ 14,200 10% of taxable income S 14,200 $ 54,200 $1.420 plus 12% of the excess over $14,200 $ 54,200 $ 86,350 $6,220 plus 22% of the excess over $54,200 S 86,350 S 164,900 $13,293 plus 24% of the excess over $86.350 S 164,900 S 209,400 $32,145 plus 32% of the excess over $164.900 S 209,400 S 523,600 S46,385 plus 35% of the excess over $209,400 S 523,600 S156,355 plus 37% of the excess over S523,600 Schedule Y-2-Married Filing Separately If taxable income is over:But not over: The tax is: S 0 S 9,950 10% of taxable income $ 9,950 $ 40,525 $995 plus 12% of the excess over $ 9,950 S 40,525 S 86,375 $4.664 plus 22% of the excess over $40,525 S 86,375 $ 164.925 $14,751 plus 24% of the excess over $86,375 S 164.925 S 209,425 $33.603 plus 32% of the excess over $164.925 S 209.425 S 314,150 $47,843 plus 35% of the excess over $209,425 S 314,150 $84.496.75 plus 37% of the excess over $314.150