Mary Jarvis is a single individual who is working on filing her tax return for the previous year. She has assembled the following relevant information:

She received $$94,000$ in salary.

She received $$10,500$ of dividend income.

She received $$8,800$ of interest income on Home Depot bonds.

She received $$22,500$ from the sale of Disney stock that was purchased $2$ years prior to the sale at a cost of $$8,900.$

She received $$14,500$ from the sale of Google stock that was purchased $6$ months prior to the sale at a cost of $$7,000.$

Mary only has allowable itemized deductions of $$7,000,$ so she will take the standard deduction of $$12,000$ will be deducted from her gross income to determine her taxable income.

Assume that her tax rates are based on Table $3\mathrm{.}5.$

a$.$ What is Mary's federal tax liability? Enter your answer as a positive value. Do not round intermediate calculations, Round your answer to the nearest cent. $

b$.$ What is her marginal tax rate? Do not round intermediate calculations. Round your answer to one decimal place.

$\%$

c$.$ What is her average tax rate? Do not round intermediate calculations. Round your answer to two decimal places.