Jurisdiction M Imposes an Individual Income Tax Based on the Following

Jurisdiction M imposes an individual income tax based on the following schedule. $\begin{array}{rr}\text { Rate }&\text { Income bracket }\\58 & \$-0-\text { to } \$ 50,000 \\+88 & \$ 50,001 \text { to } \$ 200,000 \\+128 & \$ 200,001 \text { and above }\end{array}$ Which of the following statements is false?

A) If Ms. Lui's taxable income is $33,400, her average tax rate is 5%.
B) If Mr. Bell's taxable income is $519,900, his marginal tax rate is 12%.
C) If Ms. Vern's taxable income is $188,000, her average tax rate is 7.2%.
D) None of the choices are false.