please help, i am getting 16% as my answer however it is not an answer choice. thank you!

Alan and Sara Winthrop are a married couple who file a joint income tax return. They have two children, and they have legitimate itemized deductions totaling $26,500. Their total income from wages is $161,600. Assume the following tax table is applicable: Married Counles Filing .Inint Roturne a. 24.0% b. 12.0% c. 35.0% d. 32.0% e. 22.0%