Which of the Following Is NOT an Advantage of Taxing

Which of the following is NOT an advantage of taxing negative externalities?

A) It is often difficult to accurately measure external costs such as pollution costs.
B) The tax provides a financial incentive for a firm to decrease the level of the negative externality.
C) Taxes force the producer of the externality to pay for the cost of the externality.
D) The tax internalises the externality.