Leonardo, who is married but files separately, earns $61,000…

Leоnаrdо, whо is mаrried but files sepаrately, earns $61,000 of taxable income. He also has $15,600 in city of Tulsa bonds. His wife, Theresa, earns $50,600 of taxable income. If Leonardo and his wife are married filing jointly in 2026, what is Leonardo and Theresa's effective tax rate for 2026? (Use tax rate schedule (opens in a new tab).) Note: Round your final answer to two decimal places.