Table 3.5 2015 Individual Tax Rates Single Individuals You Pay This Amount on the Plus This Percentage on the Excess over the Average Tax Rate at If Your Taxable Base (Marginal Rate 10.0% Top of Bracket 10.0% Income Is Base ofthe Bracket Up to S9,225 9,225-S37,450 S37,450-$90,750 90,750-$189,750 S189,750-4,500 $411,500-S$413,200 Over $413,200 13.8 20.4 922.50 15.0 25.0 28.0 5,156.25 24.3 29.0 18,481.25 46,075.25 119,401.25 119,996.25 33.0 35.0 39.6 29.0 39.6 Married Couples Filing Joint Returns You Pay This Amount on the Plus This Percentage on the Excess over the Average Tax Rate at If Your Taxable Income Is Base of the Bracket Base (Marginal Rate 10.0% Topof Bracket Up to $18,450 $18,450-$74,900 S74,900-S151,200 S151,200-$230,450 S230,450-$411,500 S411,500-$464,850 0 10.0% 1,845.00 10,312.50 15.0 13.8 19.4 22.4 27.1 28.0 39.6 25.0 29,387.50 51,577.50 1,324.00 129,996.50 28.0 33.0 35.0 39.6 Over $464,850 PERSONAL TAXES 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 thi year was $173,000. Round your answers to two decimal places a. What is their federal tax liability? b. What is their marginal tax rate? c. What is their average tax rate