Why Did Great Britain Seek to Raise Taxes on Its

Why did Great Britain seek to raise taxes on its American colonies in the 1760s?

A) The rising cost of increasingly elaborate court ceremonies forced the government to seek tax increases on all its territories.
B) After doubling its national debt in the Seven Years' War, Great Britain sought to tax the American colonies to fund the further defense of the colonies.
C) British merchant shipping to the colonies was under increased attack from pirates and hostile forces, requiring the British to provide expensive naval convoys.
D) Great Britain sought to prepare the colonies for eventual independence by establishing local governments with existing systems of taxation.