lan and Sara Winthrop are a married couple who file a joint income tax return. They have two children, and they have legitimate itemized deductions totaling $25,750. Their total income from wages is $169,100. Assume the following tax table is applicable:

Married Couples Filing Joint Returns

If Your Taxable Income IsYou Pay This Amount on the Base of the BracketPlus This Percentage on the Excess over the BaseAverage Tax Rate at Top of BracketUp to $19,050$0.0010.0%10.0%$19,050-$77,4001,905.0012.011.5$77,400-$165,0008,907.0022.017.1$165,000-$315,00028,179.0024.020.4$315,000-$400,00064,179.0032.022.8$400,000-$600,00091,379.0035.026.9Over $600,000161,379.0037.037.0

What is their average tax rate?

a. 17.20%

b. 19.21%

c. 17.93%

d. 16.33%

e. 14.64%