Susan and Stan Britton are a married couple who file a joint income tax return, where the tax rates are based on the tax table 3.5. Assume that their taxable income this year was $441,000. Do not round intermediate calculation.

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

   $ __?__

2. What is their marginal tax rate? Round your answer to the nearest whole number.

   % __?__

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

   % __?__

Single Individuals Plus This Per on the Exce the Base (Marg 10.09 12.0 If Your Taxable Income Is Up to $9,875 $9,875-$40,125 $40,125-$85,525 $85,525-$163,300 $163,300-$207,350 $207,350-$518,400 Over $518,400 You Pay This Amount on the Base of the Bracket $ 0.00 987.50 4,617.50 14,605.50 33,271.50 47,367.50 156,235.00 22.0 24.0 32.0 35.0 37.0.-