Amy is filing as "head of household", with the following items:

Wages: $75,000

Interest: $750

Municipal Interest: $10,000

Dividends: $1,000

Tax Liability: $7,130

Which of the following is correct?

A. Marginal Rate: 24%, Average Rate: 9,29%, Effective Rate: 8.22%

B. Marginal Rate: 22%, Average Rate: 10.47%, Effective Rate: 12.27%

C. Marginal Rate: 12%, Average Rate: 12.27%, Effective Rate: 10.47%

D. Marginal Rate: 22%, Average Rate: 12.27%, Effective Rate: 10.47%