Black Economy Is Most Likely to Be Prevalent When

Black economy is most likely to be prevalent when:

A) large amounts of economic activity are in the form of legally recorded cash transactions.
B) people engage in barter agreements to avoid paying taxes.
C) a countries GNI per capita exceeds $30,000.
D) the expenses of the government is lesser than that of its income.
E) a country is in trade surplus with another foreign country.