An Ontario Resident Earned $40,000 in Interest Income and $60,000 $\textbf{ Combined marginal tax rates for individuals in top provincial tax brackets }$

An Ontario resident earned $40,000 in interest income and $60,000 in eligible dividends. Calculate the average tax rate. $\textbf{ Combined marginal tax rates for individuals in top provincial tax brackets }$

A) 43.10%
B) 42.10%
C) 41.10%
D) 40.10%
E) 39.10%