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The IRS indicated that the average tax return for 2016 was $3,164, up 4.6% from the average return from 2013. Use this information to calculate

The IRS indicated that the average tax return for 2016 was $3,164, up 4.6% from the average return from 2013. Use this information to calculate the average tax return in 2013. How much more was the average return in 2016 over the average return from 2013?

A. $153

B. $5

C. $146

D. $139

E. $145

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