Consider Estimating the Effect of the Beer Tax on the Fatality

Consider estimating the effect of the beer tax on the fatality rate, using time and state fixed effect for the Northeast Region of the United States (Maine, Vermont, New Hampshire, Massachusetts, Connecticut and Rhode Island) for the period 1991-2001. If Beer Tax was the only explanatory variable, how many coefficients would you need to estimate, excluding the constant?

A) 18
B) 17
C) 7
D) 11