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3. Computing and interpreting average tax rates In a hypothetical economy, Manuel earns $11,000, Poornima earns $22,000, and Shen earns $33,000 in annual income. The following table shows the annual taxable income and tax liability for these three single individuals. For example, Manuel, who earns $11,000, owes $2,860 in taxes. Use the tax liability figures provided to complete the following table by computing the average tax rate for Manuel, Poornima, and Shen with an annual income of $11,000, $22,000, and $33,000, respectively. Taxable Income Tax Liability Average Tax Rate Taxable Income (Dollars) (Dollars) (Percent) Manuel 11,000 2,860 Poornima 22,000 3,520 Shen 33,000 3,630 The income tax system for this country is