Choose the statement that is correct.

A. The ability-to-pay principle can justify high fuel taxes to pay for freeways and high taxes on alcoholic beverages and tobacco products to pay for public health-care services.

B. The benefits principle results in a tax system that is efficient and fair.

C. The benefits principle is a fair arrangement because it means that those who benefit most pay the most taxes.

D. The ability-to-pay principle results in a tax system that is efficient and fair.