Which of the following taxpayers will benefit most in terms of dollars saved as a result of tax planning to reduce taxes?

a.	An individual taxpayer who has a marginal tax rate of 28 percent.
b.	An individual taxpayer who has an average tax rate of 28 percent.
c.	An individual taxpayer who has a marginal tax rate of 15 percent.
d.	The taxpayers in a. and b. will benefit equally.
e.	None of the above.