$0 - 35,000 15% $35,001 - 70,000 20% $70,001 - 100,000 27% 34% $100,001 - 250,000 $250,001 - 700,000 28% $700,001 - 15,000,000 21% $15,000,001 - 1,000,000,000 14% Taxable income = $300,000. Considering the tax brackets given above, what is ATR (average tax rate)? Select one: a. 22.71% b.24.8% c.28.45% 0.28%