Sharlene and Aaron are married with annual taxable income of $140,000. They pay income tax according to the following schedule: $0 - $50,000 -- 15% $50,000 - $100,000 -- ?? over $100,000 --- 31% If they pay $31,400 in taxes, which of the following comes closest to the second tax bracket? 21% 23% 22% 25%