john and adam are living in california and both burchase tobacco on a regular basis. Assume throughout the year they each pay $600 worth of excist tax on tobacco. John makes $75,000 a year, while adam makes $50,000 a year.

What percentage of income does this represent for john and adam respectively and is this progressive regssive or proportional tax?

A) 0.8% and 1.2%; regressive

B) 0.8% and 1.2% progressive

C) 12% and 8%; proportional

D) 8% and 12%; progressive