Maria Lipa is single and had $188,800 in taxable income. Use the rates from Table 2.3 . 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., 32.16.) b. What is the marginal tax rate? (Enter your answer as a percent rounded to the nearest whole number, e.g., 32.) Personal tax rates for 2018 (unmarrled Individuals)