The table below shows the taxes that four individuals pay on the purchase of the same set of new back-to-school clothes for their children

a. Complete the table above by calculating the average tax rate paid by each individual on his or her purchase of clothing

b. Is the clothing sales tax depicated here progressive, regressive, or proportional?

Individual Samantha Charles Amanda Young Clothing Sales Tax Rates Labor Income (dollars) $45,000 60,000 80,000 105,000 Tax Paid (dollars) $100 100 100 100 Average Tax Rate (percent) % % %