Which of the Following Is an Argument That the Incidence

Which of the following is an argument that the incidence of corporate taxation falls entirely on consumers?

A) Corporations pass their tax burdens on to consumers by charging higher prices equal to the amount of the tax.
B) Corporations pass their tax burdens on to consumers because consumers ultimately work for the corporations.
C) Corporations always evade taxes so that consumers ultimately bear the tax burdens as taxpayers.
D) Most taxes on consumers are collected by corporations through sales taxes.