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 $102,000 in salary. She received $12,000 of dividend income. She received $5,000 of interest income on bank accounts. She received $22,000 from the sale of Apple stock that was purchased 5 years prior to the sale at a cost of $9,000. She received $10,000 from the sale of Abbvie stock that was purchased 6 months prior to the sale at a cost of $7,500. Mary will take a standard deduction of $12,000. NOTE: Long Term capital gains and dividends are taxed at 15% tax rate. Calculate What is Marys federal tax liability? And what is her average tax rate?