What is the average federal tax rate for the individual in Question 8?

QUESTION 8 states:

For the 2020 tax year, the five federal tax brackets are:

Taxable Income	Tax Rate
$13,229 48,535	15%
$48,535 97,069	20.5%
$97,069 150,473	26%
$150,473 214,368	29%
More than $214,368	33%

The individual has $172,000 of taxable income for the 2020 tax year.

Select one:

a. 26.4%

b. 22.0%

c. 20.6%

d. 24.2%