Which of the Following Characterises the Negative Income Tax Concept

Which of the following characterises the negative income tax concept?

A) It is a progressive tax structure with enough deductions to provide refunds to some.
B) It is an income tax that eliminates all the inefficiency that occurs with the current tax system.
C) It is a flat tax that lower-income households do not pay.
D) It is a guaranteed annual income with earned incomes taxed at a flat rate.
E) It is a regressive tax with low-income earners getting a refund back when taxes are filed.