Current annual salary = $50,000
Current annual state tax = 5% of 50,000 = $2,500
Question=> How much income after state tax would be make at the new job?
Statement 1: His new salary will be 10% higher than his old salary.
Old salary = $50,000
new salary = old salary + 10% of old salary
= $50,000 + (10/100 * 50,000) = $55,000
If annual tax rate is 5% of income, then remaining income = $55,000 - (5% of 55,000) = $52,250
But, if annual tax rate is 10% of income, then the remaining income = $55,000 - (10% of $55,000)
=$49,500.
Hence, the information given is not enough to provide a definite answer. Therefore, statement 1 is NOT SUFFICIENT.

Statement 2: His annual taxes will total $2,200 in the new stat at his new job.
This statement does not provide any information on his annual salary at his new job.
So, we cannot evaluate the remaining income. Hence, statement 2 is NOT SUFFICIENT.

Combining both statement together
Statement 1=> new salary = $55,000 per annum
Statement 2=> new state tax = $2,200 per annum
Remaining income after paying tax = $55,000 - $2,200 = $52,800
Both statement combined together are SUFFICIENT.

Answer = option C