In 2008, the tax schedule for a single taxpayer is as follows:

Taxable Income	Taxable Income
$0 to $8,025	10%
$8,025 to $32,550	15%
$32,550 to $78,850	25%
$78,850 to $164,550	28%
$164,550 to $357,700	33%
Greater than $357,700	35%

What is the marginal tax rate and the average tax rate of a single taxpayer who has taxable income of $60,000?

A) marginal rate = 25%; average rate = 13.7%.

B) marginal rate = 25%; average rate = 18.9%

C) marginal rate = 28%; average rate = 32.5%

D) marginal rate = 28%; average rate = 15.0%