Data are collected on the fuel economy of 2016 model midsize cars. The information measured in average miles per gallon (mpg) is summarized below:

Descriptive Statistics: MPG

Variable	Total Count	Mean	StDev	Min	Q1	Median	Q3	Max
MPG	32	31.750	3.874	24.000	28.000	32.500	33.750	41.000

The government is interested in cars using less fuel, so they decide to provide a ‘gas guzzler tax' for those who own vehicles that get bad gas mileage (low numbers for mpg). What is cutoff for MPG if you want only 25% of the cars to receive this tax?