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Andrea is single and has a 2020 taxable income of $203,300. She also received $15,000 of tax-exempt income. Andrea's average tax rate is: a. 220% Ob 22.7% Oc 2015 Od 32.09 Oe. 35.00 An excise tax: I. is levied on the value of property. II. is levied on the quantity of the product or service. III. differs from sales tax because the sales tax is imposed on the value of property. Oa. Statements I, II, and III are correct. Ob. Statements I and II are correct. Oc. Statements II and III are correct. Od. Only statement I is correct. Oe. Only statement II is correct. When property is transferred, gift and estate taxes are based on the: Oa, transferor's adjusted basis of the transferred property. Ob. fair market value of the assets on the date of transfer. Oc. replacement cost of the transferred property. Od. fair market value less adjusted basis on the date of the transfer. Oe. transferor's original cost of the transferred property. Indicate which of the following statements concerning the following tax rate structures is/are correct. Structure #1 When Income Equals 10,000 100,000 Total Tax Equals 600 5,000 Structure #2 900 15,000 75,000 4,500 Structure #3 975 13,000 86,000 6,600 1. Tax Structure #1 is proportional. II. Tax Structure #1 is regressive. III. Tax Structure #2 is progressive. IV. Tax Structure #3 is progressive. Oa. Only statement III is correct Ob. Statements II and IV are correct. Oc. Only statement is correct. Od. Statements 1, 11, and I are correct. Oe. Statements I and II are correct