The town of Seaside has decided to construct a new sea aquarium to attract tourists. The cost of the measure is to be paid by a special tax. Although most of the townspeople believe the sea aquarium is a good idea, there is disagreement about how the tax should be levied. Methods of levying the tax include which of the following?
 

a. Sales tax on hotel rooms and restaurants

b, Property tax on businesses: This method allocates most of the costs of the aquarium to the businesses with the most expensive property. These businesses are most likely to be able to afford the additional tax. Not all businesses, however, will benefit from the aquarium.

c, Income tax on individuals: Once again, this method allocates costs to the individuals who are most likely to be able to afford the additional tax. But not all of these individuals will benefit from the aquarium

d, all of the above are methods of levying the tax.