Using the follow personal tax rate table, calculate the marginal tax rates and average tax rates for the following single taxpayer. Tax Rate (%) 10 15 Single Taxable Income (S) 0-7,300 7,300-29,700 29,700-71,950 71,950-150,150 150,150-326,450 over 326,450 Married Taxable Income (S) 0-14,000 14,600-59,400 59,400-119,950 119,950-182,800 182,800-326,450 over 326,450 25 28 33 35 (a) A single tax payer with annual income $20,000. (b) A single tax payer with annual income $3,000,000