Assume that the market is initially in equilibrium and that there is NO rent ceiling imposed meaning prices are free to gravitate towards equilibrium prices. However, assume that next fiscal year the government plans on imposing an excise tax in the amount of $25 / apartment unit that will be levied on consumers to raise funds to re-build a local community park. In this case, who would bear the majority of the burden of the tax? (Hint: remember that the burden of the tax depends on how relatively elastic or inelastic supply is relative to demand)