Scot and Vidia, married taxpayers, earn $241,800 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). Required: a. If Scot and Vidia earn an additional $81,800 of taxable income, what is their marginal tax rate on this income? b. What is their marginal tax rate if, instead, they report an additional $81,800 in deductions? Note: For all requirements, do not round intermediate calculations. Round your answers to 2 decimal places. Schedule Y-1-Married Filing Jointly or Qualifying Widow(er) \begin{tabular}{|c|c|l|} \hline If taxable income is over: & But not over: & The tax is: \\ \hline$0 & $20,550 & 10% of taxable income \\ \hline$20,550 & $83,550 & $2,055 plus 12% of the excess over $20,550 \\ \hline$83,550 & $178,150 & $9,615 plus 22% of the excess over $83,550 \\ \hline$178,150 & $340,100 & $30,427 plus 24% of the excess over $178,150 \\ \hline$340,100 & $431,900 & $69,295 plus 32% of the excess over $340,100 \\ \hline$431,900 & $647,850 & $98,671 plus 35% of the excess over $431,900 \\ \hline$647,850 & & $174,253.50 plus 37% of the excess over $647,850 \\ \hline \end{tabular}