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 and his wife file married filing jointly in 2022, what would be their average tax rate? (Use tax rate schedule.)

Note: Round your final answer to two decimal places.

Multiple Choice

12.00 percent

22.00 percent

14.38 percent

18.38 percent

None of the choices are correct.

2022 Tax Rate Schedules Individuals Schedule X-Sinole Srhadula V_1_Marriad Filina .Inintly ar Onalifvina Widnwar)