State X’s income-averaging law allows a portion of one’s income to be taxed at lower rate than the rate based on one’s total taxable income. To use income averaging, the taxpayer must have earned taxable income for a particular year that exceeds 140 percent of his or her average taxable income for the previous three years. People using income averaging owe less tax for that year than they would without income averaging.
Which of the following individuals would be most seriously affected if income averaging were not permitted in computing the taxes owed for current year?
(A) Individuals whose income has steadily decreased for the past three years
(B) Individuals whose income increased by 50 percent four years ago and has remained the same since then
(C) Individuals whose income has doubled this year after remaining about the same for five years
(D) Individuals who had no income this year, but did in each of the previous three years（C）
(E) Individuals who are retired and whose income has remained about the same for the past ten years
大家看看吧? 文章不是太懂,为什么选D呢? 先谢谢
一碰到关于税收的问题就晕, 大家帮帮忙吧!
自己顶
应该是c吧？
恩，文章的意思是“那些在某个年份有异常高收入的人群（140 percent higher than the average level of the previous three years),可以申请根据income averaging的方法缴税，在这个方法下，缴的税要比在正常的税收方法下缴的税低，因此，如果不采用此方法，受最大损失的人群是----今年有异常的高收入的人群，即c
thanks 明白了
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