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

A Saskatchewan 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) 28.46%
B) 28.97%
C) 30.36%
D) 30.97%
E) 31.46%