What Is the Main Difference Between a Consumption Tax and an Income

What is the main difference between a consumption tax and an income tax?

A) A consumption tax requires households to pay taxes only on the income they have left after consumption, while an income tax requires households pay taxes on all earned income before consumption.
B) A consumption tax requires households to pay taxes only on the income they spend, while an income tax requires households pay taxes on all earned income.
C) A consumption tax always generates less revenue than an income tax.
D) A consumption tax cannot be designed with exemptions, while an income tax can be.
E) There is no difference between a consumption tax and an income tax.