Heidi and Anastasia Are Residents of the Mythical Country of Wetland

Heidi and Anastasia are residents of the mythical country of Wetland. Heidi pays $1,500 income tax on taxable income of $6,000. Anastasia pays income tax of $21,000 on taxable income of $72,000. The income tax structure is
I.Progressive.
II.Proportional.
III.Regressive.
IV.Value-added.
V.Marginal.
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A) Only statement I is correct.
B) Only statement II is correct.
C) Only statement III is correct.
D) Only statement V is correct.
E) Statements II and IV are correct.