19. Which of the following statements about the burden of a tax is correct?

a. The tax burden generated from a tax placed on a good consumers perceive to be a necessity will fall most heavily on the sellers of the good.

b. The tax burden falls most heavily on the side of the market (buyers or sellers) that is most willing to leave the market when price movements are unfavorable to them.

c. The burden of a tax lands on the side of the market (buyers or sellers) from which it is collected.

d. The distribution of the burden of a tax is determined by the relative elasticities of supply and demand and is not determined by legislation.