Identify the Best Standard-Form Representation of the Argument in the Passage

Identify the best standard-form representation of the argument in the passage:
The passage: Some people claim that the institution of taxation is the same thing as the institution of slavery. These people are wrong. Slavery is, fundamentally, the claim of one person or group to own another person or group of people as property. A system of taxation does not involve anyone claiming another person or group as property-it claims that people should contribute some portion of their income to the common good. Institutions that are based on fundamentally different claims cannot be the same institution.

A) 1) A system of taxation does not involve anyone claiming another person or group as property.
2) Slavery is the claim that one person or group owns another person or group. So, taxation is not the same as slavery.
B) 1) Slavery is based on the claim that one person or group owns another person or group.
2) Taxation is not based on the claim that one person or group owns another person or group.
3) Institutions that are based upon fundamentally different claims cannot be the same thing.
So, taxation is not the same thing as slavery.
C) 1) People who think taxation is the same thing as slavery are wrong.
2) A system of taxation does not involve anyone claiming that they own another person or group, but slavery does.
So, institutions that are based upon fundamentally different claims cannot be the same institution.
D) 1) Slavery is wrong.
2) Taxation is not wrong.
So, taxation is not the same thing as slavery.