The Federal Plus Provincial Income Tax Brackets [Rounded to Thousands

The federal plus provincial income tax brackets [rounded to thousands and inclusive] are as follows: Up to $20,000 is 15%, $21000-$50000 is 25%, $51,000 to $90,000 is 32%, $91,000 up to $130,000 is 36%, and over $130,000 is 41%. Kenneth Sloan's annual income is $110,000 after deductions, what is his tax payable?

A) $28,400
B) $30,500
C) $35,200
D) $37,700
E) $39,600