what is marginal tax rate?

Alan and Sara Winthrop are a married couple who file a joint income tax return. They have two children, and they have legitimate itemized deductions totaling $25.750. Their total income from wages is $251.400. Assume the following tax table is applicable: Married couples Filing Joint Returns You Pay This Plus This Percentage Average Tax If Your Taxable Amount on the on the Excess over the Rate at Income is Base of the Bracket Base (Marginal Tax Rate) Top of Bracket Up to $19,050 10.0% $0.00 10.0% 120 11.5 $19.050-$77,400 1,905.00 22.0 17.1 $77.400-$165.000 8,907.00 24.0 20.4 $165,000-$315.000 28.179.00 22.8 32.0 $315,000-$400,000 64,179.00 26.9 35.0 $400,000-$600,000 91,379.00 37.0 37.0 Over $600,000 161,379.00