Which of the Following Principles Accurately Describes a Regressive Tax

Which of the following principles accurately describes a regressive tax?

A) A regressive tax is a fee that is applied uniformly,thus imposing a greater burden (relative to resources) on the poor than on the rich.
B) There is an inverse relationship between the tax rate and the taxpayer's ability to pay.
C) A regressive tax is often referred to as a fixed tax where every person has to pay the same amount of money; examples include sales tax,taxes on tobacco and alcohol,and property taxes.
D) All of the choices are correct.