Suppose Buyers of Vodka Are Required to Send $1

Suppose buyers of vodka are required to send $1.00 to the government for every bottle of vodka they buy.Further,suppose this tax causes the effective price received by sellers of vodka to fall by $0.60 per bottle.Which of the following statements is correct?

A) This tax causes the supply curve for vodka to shift upward by $1.00 at each quantity of vodka.
B) The price paid by buyers is $0.40 per bottle more than it was before the tax.
C) Sixty percent of the burden of the tax falls on buyers.
D) All of the above are correct.