The ultimate economic burden of a tax is best captured by:

A. None of the answers are correct.

B. the marginal tax rate.

C. the average tax rate.

D. the proportional tax rate.

E. the effective tax rate.

A single taxpayer with modified AGI) of $150,000, which includes $110,000 of salary, $25,000 of interest income, $10,000 of dividends, and $5,000 of long-term capital gains. What is her net investment income tax liability this year, rounded to the nearest whole dollar amount?

A. $1,520

B. $2,465

C. $380

D. $0

E. $570