Determine whether each of the following taxes is proportional, regressive, or progressive.

a. an income tax of 25 percent on income from all sources. this tax is .

b. an income tax with three brackets and corresponding marginal tax rates: 10 percent for income up to $50,000; 20 percent for income up to $100,000; and 30 percent for income over $100,000. this tax is .

c. a fee of $500 per year for municipal services, charged to everyone who lives within the city limits. this tax is .

d. a capital gains tax that charges a flat rate of 40 percent, but only on capital gains over $1 million. this tax is .

e. a payroll tax of 10 percent on income under $200,000. this tax is .