Refer to the combined 2019 Federal and Quebec personal income taxes rates in Table A. During 2019, Sami earned $92,000 from his position as an analyst at AGF Mutual Funds. He contributed $7,000 to a Defined Contributed Pension Plan (matched by his employer), $2,000 to his TFSA, $3,000 to an RESP and made charitable donations of $1,000. What was Sami's average tax rate in 2019? a) 31.00% b) 31.50% c) 32.00% d) 32.50% I 112 TABLE A 2019 Combined Federal and Quebec Personal Income Tax Brackets and Tax Ratese 2019 Taxable income 2019 Tax Rates 2019 Taxable income 2019 Tax Rates first $43,790 27.53%e over $95,259 up to $106,5550 45.71% over $43,790 up to $47,630 32.53%e over $106,555 up to $147,6674 47.46% over $47,630 up to $87,575 37.12% over $147,667 up to $210,371 49.97% over $87,575 up to $95,2594 41.12% over $210,371 53.31%