5. Which of the following tax is reducing consumer surplus? a) Income tax b) Property tax c) Sales tax d)Capital gains tax e) Professional tax 6. Hamad purchased 50 shares in ABC Ltd on 1 January 2019 at 360p per share. On 31 December 2019, ABC Ltd paid out a dividend of 60p per share when the share price dropped to 300p. Hamad decided to use all the dividend income to purchase as many new ABC shares as possible. On 31 December 2020, Hamad sold all his ABC shares for 480p per share. What is his income return? a)16.67% b)26.67% c)33.33% d)66,66% e) None of the above