Duela Dent is single and had $$188,800$ in taxable income. Using the rates from Table $2\mathrm{.}3,$ calculate her income taxes. What is the average tax rate? What is the marginal tax rate?

Note: Do not round intermediate calculations and round your income tax answer to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$ Enter the average and marginal tax rate answers as a percent, rounded $2$ decimal places, e$.$g$.,32\mathrm{.}16.$