Please explain The equation and the answer well

The westins and the shermans live in the same city and pay the same sales tax rate, and both families made $14,000 in taxable purchases last year. if the westins made $86,000 and the shermans made $33,000 last year, is the sales tax in their city an example of a regressive tax? yes, because the westins and the shermans both paid the same sales tax rate. b. no, because the shermans paid a higher percentage of their income in sales tax than the westins did. c. no, because the westins and the shermans both paid the same sales tax rate. d. yes, because the shermans paid a higher percentage of their income in sales tax than the westins did.