Which of the following Lewis structures is correct? 
Definitions:
Average Tax Rate
The proportion of the total taxable income paid in taxes, calculated by dividing the total tax amount by the total income.
Regressive Tax
A tax system where the tax rate decreases as the amount subject to taxation increases, often placing a heavier burden on lower-income individuals.
Higher Incomes
Levels of earnings that exceed the average or median income for a particular region or demographic.
Lower Incomes
Lower Incomes refer to the earnings that fall below the average or median income levels within a specific area or population.
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