请教几道数学题

1.Before being simplified,the instructions for computing income tax in Country Rwere to add 2 percent of one's annual income to the average(arithmetic mean)of 100units of Country R's currency and 1 percent of one's annual income.Which of the following represents the cimplified formula for computing the income tax,in Country R's currency,for a person in that country whoses annual income is I?(答案是C)

A 50+I/200     B 50+3I/100     C 50+I/40    D 100+I/50     E100+3I/100    

2.For every positive even integer n,the function h(n) is defined to be the product of all the even integers from 2 to n.If p is the smallest prime factor of h(100)+1,then p is (答案选E)

A between 2 and 10    B between 10 and 20    C between 20 and 30     D between 30 and 40    E greater than 40

第一题连题都读不懂,请大学帮忙,给我解释一下吧?

谢谢!

1：add 2 percent of one's annual income to [[the average(arithmetic mean)of 100units of Country R's currency and 1 percent of one's annual income]]

明白了吧

2：相关知识点：相邻的两自然数互质（你有的我没有，我有的你没有）

那么有h(100)和h(100)+1互质

h(100)=2×4×6×...×100，每项提取2，那么h(100)有的质数，h(100)+1就没有，所以选e