Leonardo, who is married but files separately, earns $80,000 of taxable income. He also has $15,000 in city of Tulsa bonds. His wife, Theresa, earns $50,000 of taxable income. If Leonardo and his wife are marriog filing jointly in 2022, what is Leonardo and Theresa's effective tax rate for 2022 ? (Use tax rate schedule. ) a. 12.00 percent b. 17.27 percent c. 19.26 percent d. 22.00 percent e. None of the choices are correct