Make an R program to compute the income tax based on the old income tax rate:

Leap Yr = No

Explanations: line 1, year = 2018; line 2, answer = 'Not a Leap Year'; line 3, "if" statement is false. It drops completely from the if-else block (from line 3 to 7) to line 8 since answer remains as 'Not a Leap Year'.