The Existence of a Marriage Tax Means That The

The existence of a marriage tax means that the:

A) marginal tax rate on a secondary earner is higher after marriage,which might reduce the labor supply of secondary earners.
B) marginal tax rate on a secondary earner is lower after marriage,which might raise the labor supply of secondary earners.
C) average tax rate paid by an individual earning $100,000 is the same as that of a married couple with a combined income of $100,000.
D) each individual faces the same penalty as a result of marriage,regardless of income.