Arnie has an income of Y and spends it only on food and music. Let P_F and P_M denote the price of food and music, respectively, and denote the quantities by QF and Q_M. In the absence of taxes, Arnie’s budget constraint is Y = P_FQ_F + P_MQ_M. Now suppose an ad valorem tax of 25 percent is imposed on both food and music. What income tax rate is equivalent to this commodity tax?