Sue and Jenny Both Earn Gross Income of $40,000 Per

Sue and Jenny both earn gross income of $40,000 per year. Jenny qualifies for a $1,000 child tax credit but Sue does not, because she does not have children. All other things being equal, who will have the higher tax rate? (Select any two.)

A) Jenny has the higher average tax rate.
B) Sue has the higher average tax rate.
C) Jenny and Sue will have the same average tax rate.
D) Jenny has the higher marginal tax rate.
E) Sue has the higher marginal tax rate.
F) Jenny and Sue will have the same marginal tax rate.