Marcus and Lydia Brown are married and filing jointly and have $$186,000$ in taxable income. Lydia has been offered a job promotion which will increase their taxable income to $$205,000$ in $2024.$ This additional income will move them into the next graduated tax bracket $(24\%).$ Which of the following statements is correct?

Multiple choice question.

The additional $$19,000$ will be taxed at $24\%.$

A portion of the additional $$19,000$ will be taxed at $22\%$ and a portion will be taxed at $24\%.$

The Browns will pay $24\%$ in income tax on $$205,000$ rather than $22\%$ on $$186,000$ if they are moved into a new rate bracket.