Exhibit 12-1 Income for Two Persons in Exhibit 12-1

Exhibit 12-1 Income for two persons In Exhibit 12-1, if the income tax system is progressive, then:

A) Elaine and Daniel will face the same tax rate and will have tax bills the same size.
B) Elaine and Daniel will face the same tax rate but have tax bills that are different sizes.
C) Elaine will face a higher tax rate and will have a larger tax bill than Daniel.
D) Elaine will face a lower tax rate and will have a smaller tax bill than Daniel.
E) Elaine will face a lower tax rate but will have a larger tax bill than Daniel.