A person with a low income from an importing business, who receives large gifts of money from friends and has no wealthy relatives, would prefer



a.

a regressive income tax, low custom duties, high estate taxes, and low gift taxes.


b.

a progressive income tax, high custom duties, low estate taxes, and low gift taxes.


c.

a regressive income tax, high custom duties, low estate taxes, and high gift taxes.


d.

a progressive income tax, low custom duties, high estate taxes, and low gift taxes.