Leonardo, who is married but files separately, earns $82,400 of taxable income. He also has $18.400 in city of Tulsa bonds. His wife, Theresa, earns $53,400 of taxable income. If Leonardo instead had $31,700 of additional tax deductions for 2021, his marginal tax rate on the deductions would be: (Use tax rate schedule.) (Round your final answer to two decimal places.) Multiple Choice 12.00 percent 22.84 percent