4 (8 marks) For each of the following statements, state whether you think the statement is true, false, or uncertain; and explain your answer. Marks will be given mainly for your explanation (4 marks each): a) An individual's marginal tax rate is higher than their average tax rate. Answer: b) Jim and Steve, living together as an unmarried couple for 2 years, will be recognized as a 'family' in the case of divorce, succession, and income taxes under Canadian law