Given the following tax structure, what is the minimum tax that would need to be assessed on Lizzy to make the tax progressive with respect to average tax rates? What is the minimum tax that would need to be assessed on Lizzy to make the tax progressive with respect to effective tax rates? Taxpayer Mort Lizzy Salary 90,000 108,000 Muni-Bond Interest Total Tax 22,500 18,000 44,000