Maria Lipa is single and had $193,600 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.) \begin{tabular}{|rrl|} \hline \multicolumn{2}{|c|}{ Taxable Income } & Tax Rate \\ \hline$0 & 9,525 & 10% \\ 9,525 & 38,700 & 12 \\ 38,700 & 82,500 & 22 \\ 82,500 & 157,500 & 24 \\ 157,500 & 200,000 & 32 \\ 200,000 & 500,000 & 35 \\ 500,000+ & & 37 \\ \hline \end{tabular}