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求解一道数学题!!

Before being simplified, the instruction for computing income tax in Country R were to add 2 percent of one's annual income to the average of 100 units of County R's currency and 1 percent of one's annual income. Which of the following represents the simplified formula for computing the income tax, in County R's currency, for a person in that country whose annual income is I?答案是:50+I/40
这道题目应该怎么理解啊?标记的那句话我不明白是什么意思,式子要怎么列呢?!
求NN帮助!!
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2%I + (100+1%I)/2

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这道我前天好像刚刚做过
就是他的税收方法是
百分之2的个人年收入加上100货币值和百分之一年收入的平均值
就是2%I+(100+1%I)/2
=1/50I+50+1/200I
=50+1/40I

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