Mary Jarvis is a single individual who is working on filing her tax return for the previous year. She has assembled the following relevant information:

She received $$132,000$ in salary.

She received $$19,500$ of dividend income.

She received $$7,800$ of interest income on Home Depot bonds.

She received $$23,500$ from the sale of Disney stock that was purchased $2$ years prior to the sale at a cost of $$5,100.$

She received $$11,500$ from the sale of Google stock that was purchased $6$ months prior to the sale at a cost of $$6,900.$

Mary receives one exemption $($$$4,000),$ and she has allowable itemized deductions of $$7,500.$ These amounts will be deducted from her gross income to determine her taxable income.

a$.$ What is Mary's federal tax liability? Round your answer to the nearest cent. Do not round intermediate calculations.

b$.$ What is her marginal tax rate? Round your answer to $1$ decimal place. $\%?$

c$.$What is her average tax rate? Round your answer to $2$ decimal places. $\%?$