Maureen Smith is a single individual. She claims a standard deduction of $12,000. Her salary for the year was $213,650. Assume the following tax table is applicable. Single Individuals Plus This You Pay Percentage Average This on the Tax Amount on Excess Rate at If Your Taxable the Base of over the Top of Income Is the Bracket Base Bracket Up to $9,525 $ 0.00 10.0% 10.0% $9,525-$38,700 952.50 12.0 11.5 $38,700-$82,500 4,453.50 22.0 17.1 $82,500-$157,500 14,089.50 24.0 20.4 $157,500-$200,000 32,089.50 32.0 22.8 $200,000-$500,000 45,689.50 35.0 30.1 Over $500,000 150,689.50 37.0 37.0 What is her average tax rate? a. 24.34% b. 19.18% c. 24.58% d. 22.94% e. 27.29%