Mr$.$ Pink is married. He has no children. His total income is $50,000$ Euro.Income tax is levied in tax brackets: the statutory tax rate for the first bracket $($up to $10,000$ euro$)$ is$5\%$; for the second bracket $($up to $20,000$ euro$)$ it is $10\%$; for the third bracket $($over $20,000$ euro$)$ itis $20\%.$ There are no tax deductions or allowances.A$.$ Calculate Mr Pink tax liability and average tax rate. Show all the steps.If Mrs Pink, the wife of Mr$.$ Pink, also has a total income of $50,000$ euros, calculate:B$.$ The tax liability and the average tax rates in the case of joint family taxation of householdincome;C$.$ The tax liability and the average rates in the case of family income splitting