Sentence Correction

Question
Before being simplified, the Instructions for computing income tax in country R were to add 2 percent of ones annual income to the average of 100 units of Country R currency and 1 percent of ones annual income . which of the following represents the simplified formula for computing the Income tax, in country R currency, for a person in that country whose annual income is I

1>50 +I/200
2>50+3I/100
3>50+I/40 (correct answer)
4>100+I/50
5>100+3I/100

Please help to solve the question

This is the Equation
0.02I+(100R+0.01I)/2 --> after simplifying.. we get -->50R+I/40