Neiger Flours owes $16,929 in taxes on taxable income of $61,509. If the firm earns $100 more in income, it will owe an additional $48 in taxes. What is the average tax rate on income of $61,609?

Riverhill University, on conducting a self-audit, identifies a racial imbalance in its workforce where 85 percent of its department chairs and deans are white men. The university voluntarily institutes a short-term plan that mandates that future selections for department chairs and deans will be on a one-for-one basis until an appropriate ratio is achieved. Paul, a white male professor from the same university, applies for the position of a dean and gets rejected. He subsequently discovers that an equally qualified black female is selected for the position. In this scenario, Paul:

A. does not have a valid claim because temporary plans to eliminate existing imbalances are permitted based on the United Steelworkers of America, AFL-CIO v. Weber case. B. does not have a valid discrimination claim because suits based on reverse discrimination are barred by Title VII of the Civil Rights Act of 1964. C. has a valid claim because Executive Order 11246 prohibits voluntary race-conscious affirmative action plans. D. has an acceptable claim because the affirmative action plan unnecessarily trammels the rights of white employees.

The real income identity includes all of the following EXCEPT

A) real exports. B) real savings. C) real consumption. D) real net taxes.