QUESTION 13 Suppose that a person earning $23,000 this year would pay $6,900 in taxes, while a person earning S118,000 would pay $14.160 in taxes. Based solely on this information, it appears that tax rates are aflat Ob progressive O regressive QUESTION 14 Suppose the tax table for single individuals is given below: Tax on base of bracket Rate on amount above Taxable income base $0 - 10,000 $0 10% $10,000 - 40,000 $1,000 12% $40,000 -85,000 $4,600 22% $85,000 - 160,000 $14,500 24% $160,000 - 200,000 $32,500 32% $200,000 - 500,000 $45,300 35% $500,000 and up $150,300 37% Suppose Tim's taxable income this year is $61,000. What is his average tax rate? O a. 22% b.29.54% O c. 15.11% d. 7.57% e. 34.3996