Using the following Income Tax data, and given that your annual income is  $ 85,000:

a)     Calculate the total tax (in $);

b)     The average tax rate (%); 

c)      The marginal tax rate (%); and 

d)     What is the classification of this taxation system?

Income ($)                       tax rate %

0 - 60 000                             0

60 001 - 70 000                    10

70 001 - 100 000                   15

Over 100 000                         17

Sara's annual salary amounts to MAD 170,000. Her tax credit is MAD 5750. She gave a MAD 1,500 gift to her favorite association. She can claim this gift as a tax deduction. If she pays tax at a rate of 25%, calculate her annual net income.