Which of the Following Types of Taxes Rely Solely on "Income

Which of the following types of taxes rely solely on "income" as the tax base for determining the amount of tax liability?
I.Sales Tax
II.Property Tax
III.Gift Tax
IV.Social Security Tax
V.Excise Tax
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A) Statements I, II, III, IV, and V are correct.
B) Statements I, III, and IV are correct.
C) Statements II and IV are correct.
D) Only statement IV is correct.
E) None of the above types of taxes relies on income for its tax base.