Please find the average tax rate based on my table. That is the only thing that I can't get right.

Personal taxes Salary $76,000.00 Tax Table for Single Individuals: Taxable income Dividend Income Interest Income LT Stock Sale LT Stock Cost ST Stock Sale ST Stock Cost Personal Exemption itemized Deductions Apllicable Tax Rate on Dividends & LT Capital Gains $14,000.00 $3,100.00 $23,500.00 $6,900.00 $8,000.00 $5,500.00 $4,000.00 $7,500.00 15.00% $0.00 $9,225.00 $37,450.00 $90,750.00 $189,750.00 $411,500.00 $413,200.00 Amount Paid on Base $0.00 $922.50 $5,156.25 $18,481.25 $46,075.25 $119,401.25 $119,996.25 Percentage on Excess over Base 10.00% 15.00% 25.00% 28.00% 33.00% 35.00% 39.60% a. Calculation of Federal Tax Liability Calculation of Taxable income: Salary Interest Income ST Capital Gains Income before Exemption and Deductions Personal Exemption Itemized Deductions Taxable income before Dividends & LT Capital Gains $76,000.00 $3,100.00 $2,500.00 $81,600.00 $4,000.00 $7,500.00 $70,100.00 Formulas #N/A #N/A #N/A #N/A #N/A #N/A #N/A Taxes on Taxable income Before Dividends & LT Capital Gains: Tax Liability on Base of Bracket Tax Liability on Excess over Base Tax on Taxable income before Dividends & LT Capital Gains $5,156.25 $8,162.50 $13,318.75 #N/A #N/A #N/A Taxes on Dividends & LT Capital Gains: Taxes on Dividends & LT Capital Gains: Dividend Income LT Capital Gains Income Total Dividend & LT Capital Gains Income Tax on Dividends & LT Capital Gains Income $14,000.00 $16,600.00 $30,600.00 $4,590.00 #N/A #N/A #N/A #N/A Total Federal Tax Liability $17,908.75 #N/A b. Calculation of Marginal Tax Rate Marginal Tax Rate 25.00% #N/A c. Calculation of Average Tax Rate Average Tax Rate #N/A