Which of the following taxpayers will benefit most in terms of dollars saved as a result of tax planning to reduce taxes?
a. An individual taxpayer who has a marginal tax rate of 28 percent.
b. An individual taxpayer who has an average tax rate of 28 percent.
c. An individual taxpayer who has a marginal tax rate of 15 percent.
d. The taxpayers in a. and b. will benefit equally.
e. None of the above.