An Ontario Resident Earned $30,000 in Capital Gains and $30,000 $\textbf{ Combined marginal tax rates for individuals in top provincial tax brackets }$

An Ontario resident earned $30,000 in capital gains and $30,000 in non-eligible dividends. Calculate the average tax rate. $\textbf{ Combined marginal tax rates for individuals in top provincial tax brackets }$

A) 28.45%
B) 29.45%
C) 30.45%
D) 31.45%
E) 32.45%