A city is considering partially financing a new stadium with a hotel tax. Right now, downtown hotels sell an average of 8000 hotel rooms per night. The city proposes a $5 per room tax and argues that this will generate an average of $40,000 in revenue per night. A. Make an argument why $40,000 per night might overstate actual revenue. B. Make an argument why $40,000 per night might understate actual revenue. C. Is this an example of tax incremental financing? Explain why or why not