Scot and Vidia, married taxpayers, earn $185,000 in taxable income and $5,000 in interest from an investment in City of Tampa bonds. (Use the U.S. tax rate schedule for married filing jointly). (Do not round intermediate calculations. Round your answer to 2 decimal places.)

a. If Scot and Vidia earn an additional $78,000 of taxable income, what is their marginal tax rate on this income?

Marginal tax rate

%

b. How would your answer differ if they, instead, had $78,000 of additional deductions?

Marginal tax rate

%