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 $50,00 of taxable income. If Leonardo and his wife file married filing jointly in 2021, what would be their average tax rate? (Use tax rate schedule.) (Round your final answer to two decimal places.) Multiple Choice D ( O 12.00 percent