The following table shows the marginal tax rate under tax systems A and B. Income Range Tax System A Marginal Tax Rate Tax System B Marginal Tax Rate 0 minus$20,000 0% 5% $20,001 minus$40,000 20% 15% $40,001 minus$80,000 28% 30% $80,001 minus$200,000 35% 50% > $200,000 35% 80% Under tax system A, the average tax rate for an income level of $100,000 is Part 2 A. 28%. B. 22.2%. C. 35%. D. 20.75%