Which of the following is FALSE of the progressive tax system in the U.S. for couples filing a joint tax return who earn more than $100,000 of income?

Select one:

a. The marginal tax rate starts out low (for low levels of income) and ends up high (for high levels of income.

b. The average tax rate will be greater than the highest marginal tax rate.

c. These couples will pay more in taxes compared to couples who make $50,000 of income

d. Total tax paid divided by total income earned is equal to the average tax rate

e. Income is separated into brackets, and the higher income amounts get taxed at a higher rate compared to lower income amounts