Three Nova College students $($A$,$ B$,$ & C$)$ are all single with no dependents, each taking the standard deduction and one personal exemption for themselves. None of the students are dependents of another taxpayer. A has $$40000$ in qualified dividend income, B has $$20000$ in interest income from bank savings accounts, and $C$ works as a waitress earning $$20000$ in gross wages. Taking ALL assessable taxes into account, which of the following statements is True:

A$)$A has the highest tax burden, and B the lowest

B$)$A has the highest tax burden, and C the lowest

C$)$C has the highest tax burden, and B the lowest

D$)$C has the highest tax burden, and A the lowest