In the United States as well as most other countries, the income tax is progressive in that richer people pay not only more in absolute terms but more in percentage as well. Other taxes are regressive. One such tax is the tax on beer, wine, and liquor. To examine this issue, the National Center for Policy Analysis undertook a study of how much lower-income earners who purchase alcohol spend on beer, wine, and liquor. Estimate with 90% confidence the mean annual expenditures on alcohol by lower-income Americans.