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%