Which Statement Is TRUE Regarding a $1 Per Gallon Tax

Which statement is TRUE regarding a $1 per gallon tax on gasoline?

A) The consumer tax burden is greater when the tax is imposed on consumers.
B) The consumer tax burden is greater when the tax is imposed on the producers.
C) The producer tax burden is the same no matter on whom the tax is imposed.
D) The producer tax burden depends both on whom the tax is imposed and on the demand and supply elasticities.