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.
$\begin{array}{lrr}&\text { When Income } & \text { Total Tax } \\&\text { Equals } & \text { Equals }\\\text { Structure \#1 } &{10,000} &{750} \\& 100,000 & 6,000 \\\\\text { Structure \#2 } & 15,000 & 900 \\& 75,000 & 4,000 \\\\\text { Structure \#3 } & 13,000 & 1,200\\& 86,000 & 9,600\end{array}$
I.Tax Structure #1 is regressive.
II.Tax Structure #1 is proportional
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 IV are correct.
D) Statements II and IV are correct.
E) Statements I, II, and IV are correct.