请教二道prep

pansy7

一：before being simplified ,the instructions  for computing income tax in the country R were to add 2percent of one's annual income to the average (arithmetic mean) of 100 units of country R's currency and 1 percent of one's annual income which of the following represents the simplified formula for computing the income tax, for a person whose annual income is I ?
==题目其实看不懂  答案为  50+I/40    ???

二： for every  position even integern, the function h(n) is difined to be the product of all the even integers from 2 to n . if P is the smallest prime factor of the h(100)+1, the P is ?
A 2    --   10
B 10    -- 20
C20  --  30
D30  --  40
E      >40
答案是E？？？