Consider the following consumer's problem facing a proportional income tax. Utility function over consumption (C) and leisure (L) U(C,L) = 2 ln(C) + 3 ln(L) Total hours: H = 40 Labour hours: NS = H - L Proportional income tax rate = 0.2 Production function: Y = zND Total factor productivity: z = 3 The representative consumer maximizes utility, the representative firm maximizes profit, and the government balances budget. What is the tax revenue at equilibrium?

A. 19.2

B. 12.8

C. 9.6

D. 14.4

E. none of the above