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 $409,000. Do not round intermediate calculation. a. What is their federal tax liability? Round your answer to the nearest dollar. b. What is their marginal tax rate? Round your answer to the nearest whole number. % c. What is their average tax rate? Round your answer to two decimal places. % Table 3.5 2018 Individual Tax Rates Single Individuals If Your Taxable You Pay This Amount on the Base of the Plus This Percentage on the Excess over the Base Average Tax Rate at Top of Income Is Bracket (Marginal Rate) Bracket Up to $9,525 $0.00 10.0% 10.0% $9,525-$38,700 952.50 12.0% 11.5% $38,700 $82,500 4,453.50 22.0% 17.1% $82,500-$157,500 14,089.50 24.0% 20.4% $157,500-$200,000 32,089.50 32.0% 22.8% $200,000-$500,000 45,689.50 35.0% 30.1% Over $500,000 150,689.50 37.0% 27.0% Married Couples Filing Joint Returns If Your Taxable Income Is You Pay This Amount on the Base of the Plus This Percentage on the Excess over the Base Average Tax Rate at Top of Bracket (Marginal Rate) Bracket Up to $19,050 $0.00 10.0% 10.0% $19,050 - $77,400 1,905.00 12.0% 11.5% $77,400-$165,000 8,907.00 22.0% 17.196 $165,000-$315,000 28,179.00 24.0% 20.4% $315,000-$400,000 64,179.00 32.0% 22.8% $400,000-$600,000 91,379.00 35.0% 26.9% Over $600,000 161,379.00 37.0% 37.0% b.jpg