The Orange Party proposes that every individual pays 15% income tax. The Purple Party proposes that every individual be given a lump-sum transfer (negative tax) of $10,000 and then pays 30% tax on all other income. a) Compare the two systems in terms of marginal tax rates and average tax rates, for Thelma who has an income of $50,000, and Louise who has an income of $100,000. b) Which party has the best tax system for efficiency? Explain. c) Which party has the best tax system for equality? Explain