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

A Saskatchewan 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) 28.49%
B) 29.49%
C) 30.49%
D) 31.49%
E) 32.49%