What Primarily Motivated the British to Place a Tax on Tea

What primarily motivated the British to place a tax on tea by passing the Tea Act?

A) a desire to reassert the British right to tax the colonies after having given up that right
B) an overabundance of tea in British warehouses
C) a desire to punish the colonists for the long-term boycott of British goods
D) a need for revenue to fund the Revolutionary War, which had recently begun
E) aiding the financially ailing East India Company, a giant trading monopoly