Computing and interpreting average tax rates

In a hypothetical economy, Carlos earns $$37,000,$ Deborah earns $$74,000,$ and Felix earns $$111,000$ in annual income. The following table shows the annual taxable income and tax liability for these three single individuals. For example, Carlos, who earns $$37,000,$ owes $$9,250$ in taxes.

Use the tax liability figures provided to complete the following table by computing the average tax rate for Carlos, Deborah, and Felix with an annual income of $$37,000,$$$74,000,$ and $$111,000,$ respectively.

$\backslash$table$[[$Taxable Income,$\backslash$table$[[$Taxable Income$],[($Dollars$)]],\backslash$table$[[$Tax Liability$],[($Dollars$)]],\backslash$table$[[$Average Tax Rate$],[($Percent$)]]],[$Carlos$,37,000,9,250,],[$Deborah$,74,000,11,100,],[$Felix$,111,000,11,100,]]$

The income tax system for this country is

The blank options are: proportional$/$progressive$/$regressive$.$ Please help with all parts thank you