Which of the Following Accurately Identifies Joseph Galloway's Plan

Which of the following accurately identifies Joseph Galloway's plan?

A) Galloway proposed a distinction between taxation and legislation, with the assemblies having authority over the former and Parliament over the latter.
B) Galloway proposed a formal plan of union that required the joint consent of Parliament and a new American legislature to all laws pertaining to the colonies.
C) Galloway proposed that each colony negotiate its own separate agreement with Parliament concerning parliamentary power.
D) Galloway proposed the acceptance of the concept of virtual representation.