The table below shows the payroll taxes that four individuals pay. Labor Income, Tax Paid, and Average Tax Rate Labor Income Tax Paid Average Tax Rate Individual (dollars) (dollars) (percent) Samantha $42, 000 $4, 200 Charles 64, 000 7, 680 Amanda 80 , 000 11 , 200 Young 105, 000 16, 800 Instructions: Enter your answers as a whole number. a. Complete the table above by calculating the average payroll tax rate paid by each individual on his or her labor income. b. Is the payroll tax depicted here progressive, regressive, or proportional? O The payroll tax is progressive. O The payroll tax is proportional. O The payroll tax is regressive