Maria Lipa is single and had $$184,000$ 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 th nearest whole number, e$.$g$.,32.)$

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