Suppose the tax table for single individuals is given below:

Taxable income	Tax on base of bracket	Rate on amount above 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 Jennys taxable income this year is $109,000. What is her marginal tax rate?

a.	5.28%
	b.	24%
	c.	18.59%
	d.	37.3%
	e.	30.04%