Joe Earns $100,000 Per Year

Joe earns $100,000 per year. He pays a tax rate of 28 per cent on the first $60,000 of income and a tax rate of 15 per cent on income above $60,000. This tax system is an example of a

A) proportional income tax.
B) progressive income tax.
C) regressive income tax.
D) negative income tax.