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

A Quebec 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) 31.39%
B) 32.39%
C) 33.39%
D) 34.39%
E) 34.39%.