Leonardo, who is married but files separately, earns $68,500 of taxable income. He also has $18,600 in city of Tulsa bonds. His wife, Theresa, earns $53,600 of taxable income. If Leonardo and his wife are married filing jointly in 2022, what is Leonardo and Theresa's effective tax rate for 2022? (Use tax rate schedule. ) Note: Round your final answer to two decimal places. Multiple Choice 12.00 percent O 16.45 percent