A person with a low income from an importing business, who receives large gifts of money from friends and has no wealthy relatives, would prefer

A

a regressive income tax, low custom duties, high estate taxes, and low gift taxes.

B

a progressive income tax, high custom duties, low estate taxes, and low gift taxes.

C

a regressive income tax, high custom duties, low estate taxes, and high gift taxes.

D

a progressive income tax, low custom duties, high estate taxes, and low gift taxes.