Suppose That a Provincial Government Finances Treatment Facilities for Alcoholics

Suppose that a provincial government finances treatment facilities for alcoholics out of revenues from a tax on liquor sales.Which statement best reflects the connection between the treatment facilities and the revenue?  

A)  The government is basing its taxation on ability to pay. 
B)  The government is levying a proportional tax on liquor sales. 
C)  The government is able to afford more treatment facilities when liquor sales increase. 
D)  The government is discouraging alcoholics from seeking treatment at government facilities.