Maureen Smith is a single individual. She claims one exemption of $4,050 for herself and claims a standard deduction of $6,350. Her salary for the year was $204,250. Assume the following tax table is applicable. ? Single Individuals ? ? If Your Taxable Income Is You Pay This Amount on the Base of the Bracket Plus This Percentage on the Excess over the Base Average Tax Rate at Top of Bracket Up to $9,325                 $0.0010.0%10.0%$9,325-$37,950               932.5015.0   13.8   $37,950-$91,900            5,226.2525.0   20.4   $91,900-$191,650          18,713.7528.0   24.3   $191,650-$416,700          46,643.7533.0   29.0   $416,700-$418,400        120,910.2535.0   29.0   Over $418,400        121,505.2539.6   39.6

  ? What is her marginal tax rate? ?

A. 35.0%
B. 15.0%
C. 33.0%
D. 25.0%
E. 28.0%


Answer: C

Business

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