Typically,the Average Tax Rate for a Person Is ________ His

Typically,the average tax rate for a person is ________ his or her marginal tax rate,because the marginal tax rate applies to ________.

A) below; all income
B) below; the first dollars taxed but not to all income
C) below; the last dollars taxed but not to all income
D) above; the last dollars taxed but not to all income
E) above; the first dollars taxed but not to all income