Boyer Enterprises Had $200,000 in 2011 Taxable Income

Boyer Enterprises had $200,000 in 2011 taxable income.What is the firm's average tax rate based on the rates shown in the following table?

A) 28.25 percent
B) 30.63 percent
C) 32.48 percent
D) 36.50 percent
E) 39.00 percent