Katarina,a Single Taxpayer,has Total Income from All Sources of $100,000

Katarina,a single taxpayer,has total income from all sources of $100,000 for 2016.Her taxable income after taking into consideration $25,000 in deductions and $10,000 in exclusions is $65,000.Katarina's tax liability is $12,021.What are Katarina's marginal,average,and effective tax rates?

A) 28% marginal; 18.5% average; 18.5% effective.
B) 25% marginal; 16.0% average; 16.0% effective.
C) 25% marginal; 16.0% average; 18.5% effective.
D) 25% marginal; 18.5% average; 16.0% effective.
E) 28% marginal; 16.0% average; 18.5% effective.