Governments That Impose Sin Taxes on Goods They Believe Are

Governments that impose sin taxes on goods they believe are harmful to the consumer may not take into account deadweight loss because:

A) producer surplus increases when sin taxes are instituted.
B) the demand curve reflects individuals' desire but not their ability to purchase.
C) the consumer surplus that is lost may not reflect the consumer's welfare.
D) individuals are self-interest-seeking rational beings.