Fleet Feet,an Online Travel Company,buys Blocks of Rooms from Grande

Fleet Feet,an online travel company,buys blocks of rooms from Grande Hotel,a hotel in Hyper City,at a wholesale rate.Fleet Feet reslls the rooms to consumers at a retail rate.One recent effort by cities to collect taxes from e-commerce has focused on

A) hotels that sell blocks of rooms at wholesale rates.
B) non-resident consumers who reserve rooms in in-state hotels.
C) online travel companies.
D) the dire financial straits of the cities during the latest recession.