The Savoy Corporation Income Statement Accounts for the year ending December 31, 2014 Account Balance Cost of goods sold $345,000 Interest expense $79,000 Taxes $57,100 Revenue $836,000 Selling, general, and administrative expenses $93,000 Depreciation $126,000 Refer to the Savoy Corporation Income Statement Accounts. What is the average tax rate for the Savoy Corporation for 2014? A.29.6% B.30.0% C.33.3% D.35.0%