Some Opposed to Using Federal Budget Surpluses to Cut Taxes

Some opposed to using federal budget surpluses to cut taxes argue that

A) surpluses could disappear and deficits return in the future, so we should not take any chances and instead pay down the national debt.
B) since the tax has already been collected, there is no need to return it.
C) cutting taxes would set off a recession, reducing government revenue.
D) the larger the budget surplus, the greater the money supply, which automatically reduces taxes.
E) taxes are currently at historically low levels.