Leonardo,who Is Married but Files Separately,earns $80,000 of Taxable Income

Multiple Choice

Leonardo,who is married but files separately,earns $80,000 of taxable income.He also has $15,000 in city of Tulsa bonds.His wife,Theresa,earns $50,000 of taxable income. If Leonardo instead had $30,000 of additional tax deductions for year 2018,his marginal tax rate (rounded) on the deductions would be: (Use tax rate schedule)

A) 12.00%
B) 13.88%
C) 22.00%
D) 16.37%
E) None of the choices are correct.