What Does the Term Negative Refer to in a Negative

What does the term negative refer to in a negative income tax scheme?

A) The program does not involve any disincentives to working.
B) The individual receives a subsidy or a credit rather than paying taxes for a certain number of hours worked.
C) The program involves fewer disincentives to working than does a conventional welfare or social assistance program.
D) The individual does not have to pay income tax for any of his/her earnings.
E) None of the choices are correct