Exhibit 3-2 $\begin{array}{lrrr}\text { Taxable income } & \$ 5,000 & \$ 10,000 & \$ 20,000 \\ \text { Tax payments } & \$ 500 & \$ 600 & \$ 1,600\end{array}$

Multiple Choice

Exhibit 3-2
$\begin{array}{lrrr}\text { Taxable income } & \$ 5,000 & \$ 10,000 & \$ 20,000 \\ \text { Tax payments } & \$ 500 & \$ 600 & \$ 1,600\end{array}$
-Refer to the exhibit.What is the taxation system?  

A)  progressive 
B)  proportional 
C)  regressive 
D)  transgressive