Why Did Lieutenant Governor Bob Bullock Actively Campaign for a State

Why did Lieutenant Governor Bob Bullock actively campaign for a state income tax in 1991?

A) He believed that it could be used to replace the estate tax as a major source of revenue.
B) He sought for it to be an alternative to the proposed state franchise tax.
C) He believed in conjunction with other unpopular taxes, it could create a budget surplus.
D) He believed it was the only way to meet the state's needs fairly and adequately.
E) He sought to use it to replace local school property taxes.