Leonardo, who is married but files separately, earns $$81,800$ of taxable income. He also has $$16,800$ in city of Tulsa bonds. His wife, Theresa, earns $$51,800$ of taxable income,

If Leonardo earned an additional $$31,800$ of taxable income this year, what would be the marginal tax rate on the extra income for $2023?($Use tax rate schedule.$)$ Note: Do not round intermediate calculations. Round your final answer to two decimal places.

Multiple Choice

$22\mathrm{.}00$ percent

$14\mathrm{.}08$ percent

$24\mathrm{.}00$ percent

$23\mathrm{.}15$ percent

$$ None of the choices are correct.

Schedule Y$-1-$Married Filing Jointly or Qualifying surviving spouse

$\backslash$table$[[$If taxable income is over:,But not over:,The tax is:$],[$$$20,$$$22,000,10\%$ of taxable income$],[$$$22,000,$$$89,450,$$$2,200$ plus $12\%$ of the excess over $$22,000$