Determine the tax liability, marginal tax rate, and average tax rate in each of the following cases. Use the tax Tables and tax rate schedules to determine tax liability. Required: a. Single taxpayer, taxable income of $31,816. b. Single taxpayer, taxable income of $98,363. Note: For all requirements, round "Average tax rate" to 2 decimal places. Tax liability a. b. Marginal tax rate Average tax rate % % % %