Suppose the tax rate on the first $10,000 income is 0 percent; 10 percent on the next $20,000; 20 percent on the next $20,000; 30 percent on the next $30,000; and 40 percent on any income over $80,000. Family A has income of $40,000.

What is the marginal and average tax rate for Family A? A) marginal—10 percent; average—10 percent
B) marginal—20 percent; average—10 percent
C) marginal—25 percent; average—20 percent
D) marginal—20 percent; average—25 percent