Table: Ouyang Inc. Financial Information

Financial Information	2013	2012	2011
Before-tax income Domestic	182,932	192,839	192,083
Before-tax income Foreign	78,293	73,622	56,239
	261,225	266,461	248,322
Current Income Taxes:
Federal	27,382	26,372	28,912
Foreign	3,894	2,839	3,428
	31,276	29,211	32,340
Deferred Income Taxes:
Federal	(2,738)	372	623
Foreign	372	928	823
	(2,366)	1,300	1,446
Total	28,910	30,511	33,786

Which of the following is true about the effective tax rate on foreign income:

a)	the highest rate was in 2011;

b)	the highest rate was in 2012;

c)	the highest rate was in 2013;

d)	the lowest rate was in 2013;

e)	the rates were the same for all years;