Which One of the Following Statements Is Not True Concerning

Which one of the following statements is not true concerning tax rates?

A) A proportional tax rate is one in which an increasing percentage rate is applied to increasing increments of the tax base.
B) The marginal tax rate of any rate structure is that percentage at which the next dollar added to the tax base will be taxed.
C) The average tax rate is the percentage of taxable income paid in tax.
D) The effective tax rate is the percentage of total income paid in tax.
E) An individual cannot pay more in Federal income taxes than he reports as taxable income unless his marginal tax rate exceeds 100 percent.