Scot and Vidia, married taxpayers, earn $97,500 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). (Do not round intermediate calculations. Round your answer to 2 decimal places.) 2016 Tax year.

a. If Scot and Vidia earn an additional $80,750 of taxable income, what is their marginal tax rate on this income?

b. How would your answer differ if they, instead, had $80,750 of additional deductions?