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Maria Lipa is single and had $$186,400$ in taxable income. Use the rates from Table $2\mathrm{.}3.$

a$.$ What is the average tax rate? $($Do not round intermediate calculations and enter your answer as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.)$

b$.$ What is the marginal tax rate? $($Enter your answer as a percent rounded to the nearest whole number, e$.$g$.,32.)$

$\backslash$table$[[,],[$a$.,$Average tax rate,$],[$b$.,$Marginal tax rate,$]]$