A Quebec Resident Earned $20,000 in Interest Income and $10,000 $\textbf{ Combined marginal tax rates for individuals in top provincial tax brackets }$

A Quebec resident earned $20,000 in interest income and $10,000 in capital gains. Calculate the average tax rate. $\textbf{ Combined marginal tax rates for individuals in top provincial tax brackets }$

A) 37.64%
B) 38.64%
C) 39.64%
D) 40.64%
E) 41.64%