Susan and Stan Britton and a married couple who hle a joint income tax retum, where the tax rates are based on the tax table 35. Assume that their cable income the year was $196,000. Do not round Intermediate calculation a. What is their federal tax liability Round your answer to the nearest dollar $ t. What is their marginal tax rate Round your answer to the nearest Whole number, cWrist is the average tax rate? Round your answer to two decimal places He Table 3.5 2018 Individual Tax Rates Single Individuals If Your Taxable Income is Up to $9,525 $9,525 - $38,700 $38,700 - $82,500 $82,500 - $157,500 $157,500 - $200,000 $200,000 - $500,000 Over $500,000 You Pay This Amount Plus This Percentage on Average Tax on the Base of the the Excess over the Base Rate at Top of Bracket (Marginal Rate) Bracket $0.00 10.096 10.096 952.50 12.096 11.5% 4,453.50 22.0% 17.1% 14,089.50 24.0% 20.49 32,089.50 32.0% 22.896 45,689.50 35.0% 30.1% 150,689.50 37.0% 37.096 Married couples Filing Joint Returns If Your Taxable Income is Up to $19,050 $19,050 - $77,400 $77,400 $165,000 $165,000 - $315,000 $315,000 - $400,000 $400,000 - $600,000 Over $600.000 You Pay This Amount Plus This Percentage on Average Tax on the Base of the the Excess over the Base Rate at Top of Bracket (Marginal Rate) Bracket $0.00 10.096 10.096 1,905.00 12.096 11.596 8,907.00 22.090 17196 28,179.00 24.096 20,496 64,179,00 32.09 22.896 91,379.00 35.096 26.996 161,379.00 37.098 37.09