Timmy Tappan is single and had $$197,000$ in taxable income. Using the rates from Table $2\mathrm{.}3$ in the chapter, calculate his income taxes.

aTable $2\mathrm{.}3$ Personal Tax Rates for $2023($Unmarried Individuals$)$

What is the average tax rate? $($Do not round intermediate calculations and enter your answer as a percent rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$