In 2021, Jack is single and has two children ages 10 and 12. Jack works full time and earns an annual salary of 195,000 as a consultant. Jack files as a head of household and does not itemize his deductions. In the fall of this year, he was recently offered a position with another firm that would pay him an additional35,000. Calculate the marginal tax rate on the additional income, excluding employment taxes, to help Jack evaluate the offer. Calculate the marginal tax rate on the additional income, including employment taxes, to help Jack evaluate the offer?