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 married filing jointly in 2021, what is Leonardo and Theresa's effective tax rate for 2021? (Use tax rate schedule.) (Round your final answer to two decimal places.)