Which of the Following Statements About the Burden of a Tax

Which of the following statements about the burden of a tax is correct?

A) The tax burden generated from a tax placed on a good that consumers perceive to be a necessity will fall most heavily on the sellers of the good.
B) The burden of a tax falls on the side of the market (buyers or sellers) from which it is collected.
C) The distribution of the burden of a tax is determined by the relative elasticities of supply and demand and is not determined by legislation.
D) The tax burden falls most heavily on the side of the market (buyers or sellers) that is most willing to leave the market when price movements are unfavourable to them.