Look at C2:C4:
C2 is 3% - 0% (0% is the rate for the non-existent 0th tier)
C3 is 5% - 3% (3% is the rate for the first tier)
C3 is 7.5% - 5% (5% is the rate for the second tier)
It is the difference between tiers. I don't think I can explain it any other way.
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