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

An Alberta 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) 29.13%
B) 28.98%
C) 27.17%
D) 26.90%
E) 26.20%