A British Columbia Resident Earned $40,000 in Interest Income and $60,000

A British Columbia 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) 35.53%
B) 36.53%
C) 37.54%
D) 38.56
E) 39.62%