The accompanying table shows a portion of a data set that refers to the property taxes owed by a homeowner (in $) and the size of the home (in square feet) in an affluent suburb 30 miles outside New York City.

Click here for the Excel Data File

Taxes	Size
21,985	2,517
17,350	2,321
29,222	2,808

a. Estimate the sample regression equation that enables us to predict property taxes on the basis of the size of the home. (Round your answers to 2 decimal places.)

TaxesTaxes^ = + Size.

b. Interpret the slope coefficient.