Consider an Income- Tax System That Requires All Individuals to Pay

Consider an income- tax system that requires all individuals to pay exactly 3% of their income.This income- tax system is

A) regressive,since 3% is harder to pay for a low- income taxpayer.
B) fair,since everyone pays the same amount.
C) a lump- sum system,sometimes called a poll tax.
D) progressive,because the higher the individual's income,the greater the amount of tax paid.
E) proportional.