Indicate Which of the Following Statements Concerning the Following Tax

Indicate which of the following statements concerning the following tax rate structures is/are correct.
$\begin{array}{rr}& \text {When Income } & \text { Total Tax } \\& \underline{\text { Equals }}& \underline{\text { Equals }}\\ \text { Structure \#1 } &10,000 & 750 \\&100,000 & 6,000 \\\\ \text { Structure \#2 } &15,000 & 900 \\&75,000 & 4,000 \\\\ \text { Structure \#3 } &13,000 & 1,200 \\&86,000 &9,600\end{array}$
I.Tax Structure #1 is regressive.
II.Tax Structure #1 is proportional
III.Tax Structure #2 is progressive.
IV.Tax Structure #3 is progressive

A) Only statement I is correct.
B) Only statement III is correct.
C) Statements I and IV are correct.
D) Statements II and IV are correct.
E) Statements I, II, and IV are correct.