Susan and Stan Britton are a married couple who file a joint income tax return, where the tax rates are based on thetax table 3.5. Assume that their taxable income this year was $378,000. Do not round intermediate calculation.

What is their federal tax liability? Round your answer to the nearest cent.

$

What is their marginal tax rate? Round your answer to two decimal places.

%

What is their average tax rate? Round your answer to two decimal places.

%