From the Perspective of the Meiji Government, What Was One

From the perspective of the Meiji government, what was one of the key benefits of the tax reforms of 1873?

A) It meant government income was no longer beholden to fluctuating value of taxes paid in rice
B) It shifted responsibility for tax collection from the government to the landowners
C) It dramatically decreased the tax paid by the elite
D) It stimulated Japan's economic growth by lower the tax burden of businesses