How does Warren Buffett's secretary pay a tax rate of 35.4%?

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It is hard to feel sorry for Mr. Buffett's Secretary who he has said pays a higher rate than he does (he claims he pays 17.4% and his secretary pays 35.4%) http://news.yahoo.com/warren-buffett-secretary-talk-taxes-221442297--abc-news.html If what he claims is true she is paying more than the law allows. The top tax bracket is 35% of all money earned over $379,150 so to have a tax rate of 35.4% something is wrong. If she had an adjusted gross income (AGI) of $1,000,000 her effective tax rate would be around 31%, if she had an AGI of $10,000,000 her effective tax rate would be 34.6%. Her tax bill would be over $3.4 million. My question is how much is she making and who is doing her taxes because they should be fired. I can see why she would be in favor of a 30% tax on millionaires - think of the savings for her. Some one is not telling the whole story or as Mark Twain said Statics (numbers) never lie and liars use statics (numbers).