Leonardo, who is married but files separately, earns $63,500 of taxable income. He also has $16,600 in city of Tulsa bonds. His wife, Theresa, earns $51,600 of taxable income. If Leonardo instead had $31,600 of additional tax deductions for 2020, his marginal tax rate on the deductions would be: (Use tax rate schedule.) (Round your final answer to two decimal places.)

Multiple Choice O 9.40 percent 21.02 percent O 19.40 percent 21.40 percent O d None of the choices are correct