Scot and Vidia, married taxpayers, earn $69,500 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: If Scot and Vidia earn an additional $31,500 of taxable income, what is their marginal tax rate on this income? What is their marginal rate if, instead, they report an additional $31,500 in deductions?