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 $103,000 in salary.

She received $15,500 of dividend income.

She received $3,700 of interest income on Home Depot bonds.

She received $25,000 from the sale of Disney stock that was purchased 2 years prior to the sale at a cost of $7,000.

She received $11,500 from the sale of Google stock that was purchased 6 months prior to the sale at a cost of $6,000.

Mary receives one exemption ($4,000), and she has allowable itemized deductions of $7,500. These amounts will be deducted from her gross income to determine her taxable income.

Tax Table for Single Individuals:
Taxable Income	Amount Paid on Base	Percentage on Excess over Base
$0.00	$0.00	10.00%
$9,225.00	$922.50	15.00%
$37,450.00	$5,156.25	25.00%
$90,750.00	$18,481.25	28.00%
$189,750.00	$46,075.25	33.00%
$411,500.00	$119,401.25	35.00%
$413,200.00	$119,996.25	39.60%

What is Mary's federal tax liability? Round your answer to the nearest cent. Do not round intermediate calculations.

$

What is her marginal tax rate? Round your answer to 1 decimal place.

%

What is her average tax rate? Round your answer to 2 decimal places.

%