The table below shows the tax payments of four income earners in a year. Use the information in the table to answer the questions that follow. 

Income Earners	Income Base	tax	Payments
		N	N
		A	B
Jawara	15,000.00	1,500.00	1,200.00
Ade	25,000.00	2,000.00	2,000.00
Eke	32,000.00	3,200.00	2,240.00
Audu	60,000.00	6,000.00	3,000.00

 (a) Determine the percentage rate of taxation paid by
(i) Jawara in columns A and B.
(ii) Audu in columns A and B.
(iii) Ade in columns B.
(iv) Eke in column B 

(b)(i) Identify the systems of taxation employed in columns A and B.
(ii) Which of the income earners have the least burden under column B? 

(c) (i) If government increases its rate of taxation to 15% flat rate, how much revenue will be generated from the payees?
(ii) At 15% flat rate taxation, calculate the disposable incomes of Messrs Jawara, Ade, Eke and Audu.