The taxpayer’s marginal tax bracket is 35%. which would the taxpayer prefer?

The taxpayer’s marginal tax bracket is 35%. which would the taxpayer prefer?

a $1.35 taxable income rather than $1.00 tax-exempt income

b $1.65 taxable income rather than $1.00 tax-exempt income

I know the answer is b due to (1.65 * 35% is still higher than the $1.00 tax exempt), I need to know the logic