What is the maximum income tax rate that applies to the employee salary, the employment tax rate(s) on the salary, and the capital gain rate(s) on the long-term capital gains, for these four single individual taxpayers in 2018 (excluding Medicare surtaxes)? 

a. Employee Salary = $27,000; Capital Gain = $9,000 

b. Employee Salary = $132,000; Capital Gain = $24,000 

c. Employee Salary = $176,000; Capital Gain = $139,000 

d. Employee Salary = $285,000; Capital Gain = $248,000