5. In a transaction for a good valued at $100,000 by a buyer and $95,000 by a seller, what amount of tax would result in an unconsummated transaction?

a. Any tax amount would result in an unconsummated transaction.

b. A tax of $1,500

c. A tax of $5,500

d. It depends on how much the parties are willing to pay (and accept) for the good.