Song earns $130,000 taxable income as an interior designer and is taxed at an average rate of 25 percent (i.e., $32,500 of tax). Required: a. If Congress increases the income tax rate such that Song's average tax rate increases from 25 percent to 35 percent, how much more income tax will she pay assuming that the income effect is descriptive? Note: Round your intermediate calculations and final answer to 2 decimal places. b. If the income effect is descriptive, the tax base and the tax collected will increase.