Use the following tax schedule to answer this question: If taxable income is: The tax is: Not over $36,000 15% of taxable income Over $36,900 and less than $89,150 $5535 plus 28% of the excess over $36,900 Over $89,150 and less than $140,000 $20,165 plus 31% of the excess over $89,150 Question: Mrs. Shaughnessy has a total income of $75,000, a taxable income of $65,450 and itemized deductions and exemptions totaling $9,550. What is Mrs. Shaughnessy's average effective tax rate? (Please list the numerical rate only and do not use decimal or % in your answer)