The Direct Burden of a Tax Is ________

The direct burden of a tax is ________.The excess burden reflects the ________.

A) the deadweight loss of the tax; the inefficiency of the tax
B) the amount paid by taxpayers; the amount paid by taxpayers in excess of the free-market price.
C) the costs of administering the tax; the amount paid by taxpayers
D) the costs of administering the tax; amount paid by taxpayers in excess of the free-market price.
E) the amount paid by taxpayers; allocative inefficiency of the tax