Suppose Sellers of Liquor Are Required to Send $5

Suppose sellers of liquor are required to send $5.00 to the government for every bottle of liquor they sell.Further,suppose this tax causes the price paid by buyers of liquor to rise by $3.00 per bottle.Which of the following statements is correct?

A) This tax causes the supply curve for liquor to shift upward by $5.00 at each quantity of liquor.
B) The effective price received by sellers is $5.00 per bottle less than it was before the tax.
C) Forty percent of the burden of the tax falls on buyers.
D) All of the above are correct.