A newly elected government removed the cap on social security contributions and added a new tax bracket, shown in the schedule below. Tax Schedule Bracket (0) $ 142,800.00 142,800.00 $ 400,000.00 400,000.00 $ $ $ Rate (1) 12.40% 0.00% 12.40% Which taxable income would have the lowest average tax rate considering only this schedule? O $400 O $400,000 $ 142,800 O $142,801 $399.900