Based on the provided story, here is the evaluation of its Tragedy Degree and Comedy Degree:

**Tragedy Degree:**
- The story does not include profound tragic elements or strong emotional setbacks. Marissa experiences frustration and challenge in her professional life, but the tone is one of perseverance and overcoming obstacles rather than deep tragedy.
- **Tragedy Degree: 2**

**Comedy Degree:**
- The story has light-hearted and warm elements. Marissa uses creativity and humor to make accounting more relatable, which leads to a satisfying and emotionally uplifting resolution. However, it does not have strong comedic elements or an extremely happy ending.
- **Comedy Degree: 6**

Here is the JSON output:

```json
{
  "TragedyDegree": 2,
  "ComedyDegree": 6
}
```
