Alex retired on January 1, 2022, at age 65. He is trying to figure out his 2022 tax situation as his income is so different from what he is used to. What is Alex's estimated marginal rate of tax for 2022 if he withdraws $10,250 from his Registered Retirement Savings Plan (RRSP), withdraws $10,000 from his Tax-Free Savings Account (TFSA), receives a retiree pension from his employer of $17,000, receives his Quebec Pension Plan (QPP) of $15,043 and receives his Old Age Security (OAS) pension benefits of $7,707. (All amounts are annualized and gross. See Table A; ignore Non-Refundable Tax Credits, and Quebec Abatement.) a) 27.53% b) 32.53% c) 37.12% d) 41.12% e) 45.71%