Louis XVI and France Was Unable to Reform the Tax

Louis XVI and France was unable to reform the tax system because

A) the king did not want to lose the income he received from selling offices.
B) farmers resisted any tax reform because they were making large profits from overseas sales.
C) appointed ministers were corrupt.
D) high harvests would increase taxes for both the small farmer as well as the large land owner.
E) the tax system was too complex to tackle change.