Leonardo, who is married but files separately, earns $85,900 of taxable income. He also has $19,800 in city of Tulsa bonds. His wife, Theresa, earns $54,800 of taxable income. If Leonardo instead had $32,400 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.)