The state tax rate on 1973 incomes was 2% on the first $1000 of income subject to tax and 3% on the next $2000 or any part thereof. By special law, the State allowed a deduction of 1/4 of the tax computed on the above schedule. In 1973, $1800 of Mr. Brown's income was subject to tax. What was the amount of his tax? A) $11 B) $27 C) $33 D) $9