Average rate of change from $\"\"$ to $\"\"$ is $\"\"$ .

$\"\"$ represents the percentages of returns filled electronically for filling year $\"\"$ .

Average rate of change is $\"\"$ .

(a).

The average rate of change of the percentage of e-filled returns from $\"\"$ to $\"\"$ .

In this case, $\"\"$ .

Observe the table:

The percentage of e-filled returns at the year $\"\"$ is $\"\"$ .

Substitute the values in $\"\"$ .

Average rate of change from $\"\"$ to $\"\"$ :

$\"\"$

On average, the percentage of e-filled returns is increasing at a rate of $\"\"$ from $\"\"$ to $\"\"$ .

(b).

The average rate of change of the percentage of e-filled returns from $\"\"$ to $\"\"$ .

In this case, $\"\"$ .

Observe the table:

The percentage of e-filled returns at the year $\"\"$ is $\"\"$ .

Substitute the values in $\"\"$ .

Average rate of change from $\"\"$ to $\"\"$ :

$\"\"$

On average, the percentage of e-filled returns is increasing at a rate of $\"\"$ from $\"\"$ to $\"\"$ .

(c).

The average rate of change of the percentage of e-filled returns from $\"\"$ to $\"\"$ .

In this case, $\"\"$ .

Observe the table:

The percentage of e-filled returns at the year $\"\"$ is $\"\"$ .

Substitute the values in $\"\"$ .

Average rate of change from $\"\"$ to $\"\"$ :

$\"\"$

On average, the percentage of e-filled returns is increasing at a rate of $\"\"$ from $\"\"$ to $\"\"$ .

(d).

Observe the parts (a), (b) and (c)

As time passes, the average rate of change is decreases.

(a). On average, the percentage of e-filled returns is increasing at a rate of $\"\"$ from $\"\"$ to $\"\"$ .

(b). On average, the percentage of e-filled returns is increasing at a rate of $\"\"$ from $\"\"$ to $\"\"$ .

(c). On average, the percentage of e-filled returns is increasing at a rate of $\"\"$ from $\"\"$ to $\"\"$ .

(d). As time passes, the average rate of change is decreases.