If taxable income is - The tax is

Not over $36,900 - 15% of taxable income

Over $36,900 and less than $89,150 - $5,535 plus 28% of the excess over $36,900

Over $89,150 and less than $140,000 - $20,165 plus 31% of the excess over $89,150

Amanda Huggins has an adjusted gross income of $45,500 and has itemized deductions and exemptions totaling $6,700. What is Ms. Huggins marginal tax rate?

a) 13.3%

b) 15.6%

c) 28%

d) 31%