Say that Spain has a working population of 20,081,537 people, and that the average yearly salary is €36,238. How much tax revenue would the Spanish government generate every year with a 41.15% income tax rate, to the nearest euro?

First multiply the working population by the average salary: 20,081,537 × €36,238 = €727,714,737,806 in total yearly earnings. Then apply the 41.15% tax rate: €727,714,737,806 × 0.4115 = €299,454,614,607.169. Rounded to the nearest euro, the government would generate €299,454,614,607, which is choice C.

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