What is the average tax rate for married couple, filing jointly, with $480,000 of taxable income and $25,000 of gift income?

		23.29%
		24.50%
		25.02%
		26.32%

What is the effective tax rate for a single taxpayer with $198,000 of taxable income and $18,000 of gift income?

		20.54%
		22.41%
		23.33%
		25.45%