Leonardo, who is married but files separately, earns $71,000 of taxable income. He also has $19,600 in city of Tulsa bonds. His wife, Theresa, earns $54,600 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.

12.00 percent 16.58 percent 18.57 percent 22.00 percent None of the choices are correct.