John Pays a Local Income Tax of 5 Percent, Regardless

John pays a local income tax of 5 percent, regardless of the size of his income, and a sales tax of 5 percent on his purchases, regardless of the value of his purchases. The income tax:

A) and the sales tax are both proportional.
B) is proportional and the sales tax is regressive.
C) is regressive and the sales tax is proportional.
D) none of the above.