If Demand Is Downward-Sloping and Supply Is Upward-Sloping, Which of the Following

If demand is downward-sloping and supply is upward-sloping, which of the following statements about the effects of an excise tax is INCORRECT?

A) The lower the elasticity of supply relative to the elasticity of demand, the lower the burden of the tax borne by suppliers.
B) An excise tax causes a deadweight loss because consumer and producer surpluses are reduced by more than the revenue the government collects.
C) An excise tax drives a wedge between the price paid by consumers and the price received by producers.
D) An excise tax is inefficient because it distorts incentives at the margin for both consumers and producers.