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 $84,000 in salary.
• She received $19,500 of dividend income.
• She received $3,400 of interest income on Home Depot bonds.
• She received $24,500 from the sale of Disney stock that was purchased 2 years prior to the sale at a cost of $8,000.
• She received $13,500 from the sale of Google stock that was purchased 6 months prior to the sale at a cost of $5,500.
• Mary only has allowable itemized deductions of $5,500, so she will take the standard deduction of $12,000 will be deducted from her gross income to determine her taxable income.

1. 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.

   $

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

   %

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

   %