The Indiana Legislature Imposes a Special Excise Tax on Murder

The Indiana legislature imposes a special excise tax on murder mysteries because such books give people bad ideas. As a result, the wages of salespeople in bookstores selling such books decline and prices of murder mysteries rise. Which of the following is accurate?

A) The impact of the tax is on the sellers of such books and on the salespeople; the incidence is shifted to mystery purchasers.
B) The impact is on mystery purchasers and on the salesperson; the incidence is on the bookstores.
C) The impact is on the bookstores; incidence is on salespersons and book purchasers.
D) Bookstores, salespersons, and book purchasers share the impact and incidence.