Alexander is preparing his tax return and estimates that his taxable income is $220,000.

1. What is his tax liability? (use the table below)
2. What are his marginal and average tax rates?

\begin{tabular}{|l|l|l|} \hline TaxRate & Single & MarriedFilingJointly \\ \hline 10% & Up to $9,950 & Up to $19,900 \\ \hline 12% & $9,951 to $40,525 & $19,901 to $81,050 \\ \hline 22% & $40,526 to $86,375 & $81,051 to $172,750 \\ \hline 24% & $86,376 to $164,925 & $172,751 to $329,850 \\ \hline 32% & $164,926 to $209,425 & $329,851 to $418,850 \\ \hline 35% & $209,426 to $523,600 & $418,851 to $628,300 \\ \hline 37% & $523,601 or more & $628,301 or more \\ \hline \end{tabular}