Question: Marco and Ruby, married taxpayers who file a joint return, have taxable income of $ 3 8 0 , 1 0 0 , of which

Marco and Ruby, married taxpayers who file a joint return, have taxable income of $380,100, of which $300,000 is attributable to an accounting sole proprietorship that pays wages of $40,000 to employees. For 2023, the taxpayer has an applicable percentage of:

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