Indicate Which of the Following Statements Concerning the Following Tax

Indicate which of the following statements concerning the following tax rate structures is/are correct.
$\begin{array}{lrr}&\text { When Income } & \text { Total Tax } \\&\text { Equals } & \text { Equals }\\\text { Structure \#1 } &{10,000} &{6000} \\& 100,000 & 5,000 \\\\\text { Structure \#2 } & 15,000 & 900 \\& 75,000 & 4,500 \\\\\text { Structure \#3 } & 13,000 & 975 \\& 86,000 & 6,600\end{array}$
I.Tax Structure #1 is proportional.
II.Tax Structure #1 is regressive
III.Tax Structure #2 is progressive.
IV.Tax Structure #3 is progressive

A) Only statement I is correct.
B) Only statement III is correct.
C) Statements I and II are correct.
D) Statements II and IV are correct.
E) Statements I, II, and IV are correct.