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Bunuel
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The keyword to look here is the word "Over"!



Once the Income is over "4000", the tax is not on 4000, rather every $ made above the 4000 $ mark and so.

Hence, for income of $ 6,667, the tax would be: 80+ 3% of (667) => 80 + 20.01 => 100.01

Answer: C
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