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

An Alberta 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) 23.43%
B) 23.92%
C) 24.03%
D) 24.43%
E) 24.92%