Renee and David plan to file taxes as married filing jointly. They have a combined taxable income of $51,325. Use the table to determine the amount of tax due, and calculate their effective tax rate, rounding to the nearest tenth. If line 43 (taxable income) is— And you are— At least But less than Single Married filing jointly Married filing separately Head of household Your tax is— 51,000 51,000 51,050 8,495 6,721 8,495 7,009 51,050 51,100 8,508 6,729 8,508 7,021 51,100 51,150 8,520 6,736 8,520 7,034 51,150 51,200 8,533 6,744 8,533 7,046 51,200 51,250 8,545 6,751 8,545 7,059 51,250 51,300 8,558 6,759 8,558 7,071 51,300 51,350 8,570 6,766 8,570 7,084 51,350 51,400 8,583 6,774 8,583 7,096 51,400 51,450 8,595 6,781 8,595 7,109 51,450 51,500 8,608 6,789 8,608 7,121 Their amount of tax due is $ , and their effective tax rate is %.